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Employee/independent contractor determinations.

Hastings Da

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Abstract

Among the areas receiving increased scrutiny recently from the Internal Revenue Service is employee/independent contractor determinations. The IRS estimates an annual $1.5 billion loss of revenues because of misclassification of workers as independent contractors rather than employees. Organizations found to be in violation of the FICA withhold payment requirements could be subject to significant penalties and assessments.

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What this paper is about

Among the areas receiving increased scrutiny recently from the Internal Revenue Service is employee/independent contractor determinations. The IRS estimates an annual $1.5 billion loss of revenues because of misclassification of workers as independent contractors rather than employees. Organizations found to be in violation of the FICA withhold payment requirements could be subject to significant penalties and assessments.

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Available abstract

Among the areas receiving increased scrutiny recently from the Internal Revenue Service is employee/independent contractor determinations. The IRS estimates an annual $1.5 billion loss of revenues because of misclassification of workers as independent contractors rather than employees. Organizations found to be in violation of the FICA withhold payment requirements could be subject to significant penalties and assessments.

Key concepts: Scrutiny, Revenue, Payment, Internal revenue, Business, Independent contractor, Service (business), Operations management

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