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PUBLICATIONS

Legal Guide to Independent Contractor Status


News Flash: IRS Unveils New Classification Relief Program September 21, 2011 (details below)

The Fifth Edition (© 2010) of Robert W. Wood’s book Legal Guide to Independent Contractor Status is now available. Used throughout the United States by tax lawyers, accountants, litigators, judges, and law professors, this seminal work was first published in 1992, and is now in its Fifth Edition. This updated edition is bound in a compression binder designed to facilitate changed pages and supplementation to keep this volume fully up-to-date.

NEW IRS PENALTY RELIEF PROGRAM

The IRS unveils its Voluntary Classification Settlement Program allowing companies to prospectively reclassify independent contractors as employees with no audit exposure and minimal taxes for the past. To be eligible, companies must:

  • Have consistently treated the workers as independent contractors;

  • Have filed all required Forms 1099 for the workers for the previous three years;

  • Not currently be under an employment tax audit by the IRS;

  • Not currently be under audit by the Department of Labor or a state government agency concerning worker classification; and

  • If you were previously audited by the IRS or the Department of Labor concerning the classification of the workers, you will only be eligible if you complied with the results of that audit.

Companies admitted to this special program will pay only 10% of the employment taxes that would have been due on amounts paid to these workers the previous year. To see how this payment is computed, see VCSP FAQ 15 and Instructions to Form 8952. There are no interest charges or penalties, and the IRS will not audit payroll taxes for prior years. Further details appear here.


The many contexts in which disputes arise over the status of workers as employees or independent contractors is burgeoning. A key feature of the book is its multidiscplinary character. Worker's status disputes arise in myriad contexts. Disputes arise with governmental taxing authorities, government labor and employment authorities, third-parties raising the status of workers in suits against the company. Plus, there are disputes between the company and the workers themselves.

Since prevention is nearly always better than a cure, this book also addresses planning for worker status, and drafting employment and/or independent contractor agreements. Extensive forms and appendices are included. Not only is the Fifth Edition full of the latest case, fully reflecting judicial and administrative law developments, but several key new legislative developments are covered.


 

Table of Contents

Why Every Lawyer Needs the New Edition of Employee vs. Independent Contractor Guidebook, reviewed by Jon Flora, Schnader, Harrison, Segal & Lewis, Philadelphia, PA, ABA Section of Taxation News Quartertly, Vol. 30, No. 2 (Winter 2011), p. 19.

Fifth Edition of Legal Guide to Independent Contractor Status, reviewed by Lawrence B. Gibbs, former Commissioner of Internal Revenue, Tax Notes, Vol. 129, No. 6 (November 8, 2010), p. 733.

Pervasive Contractor vs. Employee Issues and How to Address Them, reviewed by Jon Flora, Schnader, Harrison, Segal & Lewis, Philadelphia, PA, The M&A Tax Report, Vol. 19, No. 4 (November 2010), p. 1.

Tackling Worker Classifications, reviewed by Jon Flora, Schnader, Harrison, Segal & Lewis, Philadelphia, Los Angeles Daily Journal (October 27, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (October 27, 2010), p. 5.

Robert W. Wood's Legal Guide to Independent Contractor Status, reviewed by David K. Colapinto, Tax Notes, Vol. 117, No. 9 (November 26, 2007), p. 895.

Read more reviews of Legal Guide to Independent Contractor Status here.

 

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