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This Portfolio examines the definition of employee, as
well as the definition of wages and of employer for federal employment
tax purposes. Since the authorities do not form a cohesive whole, each
occupation is also examined separately under the common law rules and —
when applicable — under the special statutory rules. Attempted statutory
solutions to this controversial area have been examined in particular
detail, both as to their applicability as well as their effectiveness.
Table of Worksheets
Worksheet 1 Contract Establishing an Independent Contractor Relationship With a Typist While Avoiding the Homeworker Classification
Worksheet 2 Contract Establishing an Independent Contractor Relationship With a Personnel Placement Service Worker
Worksheet 3 Contract Establishing an Employee Relationship With a Temporary Consultant
Worksheet 4 Contract Establishing Independent Contractor Relationship With a Consultant When the Prime Contractor Has Obtained a Contract From the Government
Worksheet 5 Independent Contractor Agreement for Real Estate Agent
Worksheet 6 Independent Contractor Agreement for Direct Sellers
Worksheet 7 Sample Jury Instructions Regarding the Effect of Local Laws or Regulations
Worksheet 8 Sample Jury Instructions Regarding Shifting the Burden of Proof to the Government and the Nature of the Government's Burden
Worksheet 9 Sample Jury Instructions on the "Safe Haven" or "Safe Harbor" Provisions of Section 530 of the Revenue Act of 1978
Worksheet 10 Sample Jury Instructions on Certain of the Common Law Factors Used in Determining Employee vs. Independent Contractor Status
Worksheet 11 Rev. Proc. 85-18, 1985-1 C.B. 518, Safe Haven Rules
Worksheet 12 Classification Settlement Program (CSP) - IRM 4.23.6
Worksheet 13 IRS Worker Classification Training Materials
Worksheet 14 CCA 200009043 (1/4/00) on When to Issue a Notice of Determination Under § 7436 with Respect to a Worker who is a Corporate Officer
Worksheet 15 CCA 200038045 (8/19/00), Follow-up to CCA 2000009043, on Several Areas Related to Corporate Officer Compensation and Classification
Worksheet 16 Worker Classification - Excerpt from IRM 4.25.5
Worksheet 17 Section 530 Relief - Excerpt from Internal Revenue Manual 4.23.5
Worksheet 18 Section 530 Flowchart - IRM Exhibit 4.23.5-5
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