The Internal Revenue Service has released new guidance, Rev. Rul. 2025-3, clarifying the application of Section 530 of the Revenue Act of 1978, Section 3509 of the Internal Revenue Code (IRC), and Section 7436 of the IRC in...more
On December 14, 2022, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) signed and published a Memorandum of Understanding for Employment Tax Referrals (the “MOU”). The MOU establishes a system for...more
12/28/2022
/ Corporate Counsel ,
Department of Labor (DOL) ,
Employer Liability Issues ,
Gig Economy ,
Independent Contractors ,
IRS ,
Memorandum of Understanding ,
Misclassification ,
Tax Liability ,
Tax Penalties ,
Wage and Hour
The First Department of the Supreme Court, Appellate Division (the “Appellate Division”) recently issued the first appellate decision interpreting New York City’s Freelance Isn’t Free Act (FIFA). Plaintiffs – a photography...more
8/12/2022
/ City of New York ,
Employee Definition ,
Employer Liability Issues ,
Freelance Isn't Free Act (FIFA) ,
Freelance Workers ,
Gig Economy ,
Hiring & Firing ,
Independent Contractors ,
Labor Reform ,
Labor Regulations ,
Local Ordinance ,
Misclassification ,
Wage and Hour