New IRS procedures for worker classification disputes.
The Tax Adviser › Vol. 29 Nbr. 11, November 1998
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Extract
New IRS procedures for worker classification disputes.
Recently enacted Sec. 7436 authorizes review of IRS worker classification determinations by the Tax Court, effective for determinations made after Aug. 5, 1997. In Notice 98-43, the Service has described the issues subject to review, the parties eligible to seek review and the formal prerequisites for review.
Background Many employment tax disputes center on ...See the full content of this document
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