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List of 1997 Articles
From
The Independent Contractor Report

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1. Microsoft Corporation "independent contractors" and others entitled to employee benefits according the Ninth Circuit Court of Appeals [January 1997 Report] 
2. Owner-operator truck drivers held independent contractors for Federal pension law purposes [February 1997 Report]
3. Exotic dancers held independent contractors for Federal employment tax purposes [February 1997 Report]
4. Homemakers paid by firm under State program are, U.S. District Court held, common-law employees for Federal employment tax purposes [March 1997 Report]
5. Traveling sales representative of men's clothing held independent contractor for Federal income tax purposes [March 1997 Report]
6. The Misclassification of Employees Act -- H.R. 771 -- would offer a one-year amnesty from employment tax liability for misclassification in good faith [April 1997 Report]
7. After overturning a $3.8 million IRS employment tax assessment firm sought costs including attorneys’ fees [April 1997 Report]
8. Sales representative for medical supply firm held by IRS to be employee under usual common-law rules [May 1997 Report]
9. These cable television installers are employees of the firm according to the IRS [May 1997 Report]
10. Generous, new worker classification safe-harbor would be created by Senate Bill 460 -- Home-Based Business Fairness Act of 1997 [June 1997 Report]
11. Hair stylists or cosmetologists under chair lease agreement held independent contractors for Federal employment tax purposes [June 1997 Report]
12. Missionary, licensed and ordained as minister, held independent contractor for Federal income tax purposes [July 1997 Report]
13. Golf director, head tennis pro and others held employees for Federal employment tax purposes [July 1997 Report]
14. Taxi cab firm entitled to section 530 safe-harbor relief for Federal employment tax purposes [August 1997 Report]
15. Club featuring exotic dancers entitled to section 530 safe-harbor relief for Federal employment tax purposes [August 1997 Report]
16. Lifeguard held employee for Federal employment tax purposes except FICA [September 1997 Report]
17. Weekly shopper newspaper carrier held independent contractor for Federal employment tax purposes [September 1997 Report]
18. Carpet installers held independent contractors for Federal employment tax purposes [October 1997 Report]
19. Firms under IRS audit now have option to take worker status controversies to United States Tax Court [November 1997 Report]
20. Medical doctor held employee of his professional corporation for Federal employment tax purposes [November 1997 Report]
21. Recent law school graduates held employees for Federal employment tax purposes [December 1997 Report]
22. Rep. Peter J. Visclosky bill -- H.R. 2642 -- would create a presumption of employment unless certain requirements were met [December 1997 Report]