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List of 2008 Articles
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The Independent Contractor Report

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2008

  1. Truck driver for courier firm determined to be independent contractor. He delivered for firm that delivered by bicycle, car, or truck. He failed to file Federal income tax returns.
    January 2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

  2. IRS releases fact sheet on worker classification. Part of educational series on tax gap. Sheet helps firm owners correctly classify workers.
    January 2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

  3. Individual debtor found personally liable for state and federal trust fund tax. U.S. bankruptcy court held that the debtor is liable because he was a responsible person who willfully failed to pay over the withheld taxes (trust fund taxes) owed by his company. Trust fund tax not dischargeable in bankruptcy.
    February     2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

  4. Taxi drivers are not independent contractors, NLRB ruled. U.S. Court of Appeals affirmed NLRB. It was significant to the Court that Cab Company forbids drivers from operating independent businesses.
    February     2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

  5. IRS charged a criminal attempt to evade tax against a small corporation owner. He took over $1 million out of his corporation and paid no income tax. Supreme Court held officer / shareholder may assert return-of-capital defense without proof of intent.
    March     2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

  6. IRS determined CPA liable for firm’s employment tax. Court held CPA failed to disprove her status as responsible person. Her claim for wrongful assessment of trust fund recovery penalties and improper retention of her refund were dismissed.
    March     2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

  7. Muffler shop workers were employees not independent contractors. Tax Court penalized firm for repeatedly advancing frivolous arguments. IRS determination that several individuals were employees was upheld.
    April     2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

  8. Data entry worker held statutory employee homeworker. Worker was therefore not liable for Schedule SE self-employment tax. Worker performed significant work away from home at Los Angeles Unified School District.
    April     2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

  9. IRS released new 2008 publication on duty of family or elders to comply with payroll tax laws. Publication 926 is more than 30 pages; details numerous legal responsibilities to withhold and pay tax for in-home workers. Level of compliance by family or elderly payers is suspect leaving them exposed to tax audit.
    May     2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

  10. IRS, tax court agree retired insurance agent's income subject to self-employment tax. Insurance agency was LLC deemed sole proprietorship. Income agent received as sole proprietor after he retired was gross income subject to self-employment tax.
    May     2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

  11. IRS overruled by bankruptcy court. Unpaid corporate officer not liable for corporation’s unpaid payroll taxes. Court held unpaid president of auto body shop not personally liable. President was not involved in day to day operations of body shop..
    June     2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

  12. Court says IRS may proceed with collection action for unpaid employment taxes. Court sustained IRS decision to proceed with collection action against firm. IRS declined proposed installment agreement. Firm had failed to remain current and failed to provide complete financial information..
    June     2008 Report ---> click here to view --->  Click here to get this issue in PDF format.

[ Page updated: Thursday, June 19, 2008 ]