Misclassification of employees is a hot enforcement topic for the IRS. Determining whether a worker should be classified as an independent contractor or an employee is not always clear. The IRS has 20 factors that they consider when determining whether one is an employee or an independent contractor. The factors focus on the ability of [...]
School is out and many minors are looking for summer jobs. Employers should be aware that special rules apply when employing a minor (any person less 18 years of age). For example, a minor may not be employed unless the employer or another employee 18 years of age or older provides supervision. Supervision means being [...]
Many financially distressed companies accumulate large liabilities for employment taxes withheld from their employees’ wages. These taxes can be assessed personally against the company’s principals.
Successful resolution of tax controversies is all about experience and instincts. When the Internal Revenue Service (“IRS”) conducts an examination and determines to make an assessment, it must issue to the taxpayer 30 days’ written notice of its intent to make the assessment. If the taxpayer appeals the proposed assessment within the 30-day window, the [...]
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