Classification › Internal Revenue Service

IRS Worker Classification Audits—Risks And Relief Options

The battle between the Internal Revenue Service (IRS) and taxpayers continues over independent contractor treatment. ...more

IRS Worker Classification – What Is The Common Law Test?

A common mistake for new business owners is how it classifies its workers. Many people think you can just elect to treat people as independent contractors and thus avoid the cost and headache associated with having...more

IRS Issues Final and Temporary Regulations on Supporting Organizations

Many practitioners have been anxious to leaf through regulations to confidently determine whether an organization is a “functionally integrated” or “non-functionally integrated” Type III supporting organization, and the...more

IRS Guidance Favorably Modifies Voluntary Worker Classification Settlement Program

One year ago the Internal Revenue Service (IRS) published Announcement 2011-64, which provided a Voluntary Classification Settlement Program (VCSP) for employers to treat their workers as common law employees rather than...more