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Case and Ruling Database
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ABOUT THIS LIST:

The table set forth below is a list of the many types of workers dealt with in the COMPLETE case and ruling database. The COMPLETE database (password needed) is updated periodically and has the following features:

  • Over 1,200 Authorities. The COMPLETE database has summaries of more than 1,200 state and federal court cases and administrative agency rulings.

  • Court Cases covered in the COMPLETE database include summaries (not full text) of opinions or decisions of the U.S. District Courts, U.S. Court of Appeals, U.S. Supreme Court, U.S. Tax Court, U.S. Court of Claims, U.S. Bankruptcy Courts.

  • Rulings covered include administrative agency rulings like IRS revenue rulings, IRS private letter rulings and IRS technical advice memorandums.

  • Independent Contractor vs. Employee Issues. The majority of the cases and rulings in the COMPLETE database deal with situations where the status of the worker or group of workers was in question.

  • Lots of Information. The COMPLETE database contains the date of the case or ruling, the result (independent contractor or employee), a summary of the facts of the case or ruling, and the legal citation. The full text of the case or ruling is not included.

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COMPLETE DATABASE

Copyright (c) 1999 to 2013
James R Urquhart III A Professional Law Corporation and James R Urquhart III Esq. All rights reserved.

 

Worker Status DB - PARTIAL
Type of Worker
Accountant / bookkeeper for sanitation district of small city government, part-time
Accountant for restaurant
Accountant, licensed public
Accountants, CPAs, bookkeepers, as responsible person under IRC 6672
Accounting technician hired under personal services contract
Accounting temp turned CFO
Actors who voice radio and TV commercials
Adult entertainers, fantasy booth performers
Afloat workers, tugboat crews
Afloat workers, tugboat crews
Agricultural workers, strawberry farming operations, seasonal
Aides, non-skilled home aides for elderly; engaged by Maryland "Residential Service Agency"
Air-conditioning equipment and associated ductwork workers
Alien workers, undocumented workers, illegal workers
Aliens, nursery workers
All types
All types.
Applicator or installer, vinyl siding
Applicators, roofing & siding. Firm repaired and modernized dwelling houses and other buildings.
Applicators, roofing and siding, paid by unit or square
Applicators, siding and roofing
Appraiser, real estate, used by federal agency
Appraisers, real estate
Appraisers, real estate
Appraisers, real estate, unlicensed
Arizona workers
Artist, computer graphic, catalogs
Assistant to the president of the National Coalition of IRS Whistleblowers
Assistant, surgical, paid by the hour and working "as needed"
Associate, business development
Attendant, parking
Attendant, public park
Attendants (personal), companions or household care services
Attorney (temporary), legal services provided to law firms, temporary services
Attorney / owner of corporation received wages and was not an IC
Attorney at law, lawyer, corporate officer
Attorney at law, lawyer, tax preparer
Attorney at law, lawyer, working for law firm
Attorney engaged as tax attorney, board member, shareholder, found by IRS to be responsible person
Attorney treating self as independent contractor of his law corporation
Attorney, Hawaii trial attorney as corp. owner
Attorney, part time for county, 25 percent of time devoted to county
Attorney, public defender
Attorney, temporary
Attorneys and secretaries working in law office
Attorneys hired by another attorney
Attorneys, lawyers, Of Counsel attorneys
Attorneys, referral fees paid to retired attorneys
Audiologist
Auditor, accountant, field premium audits and inspections
Auto body shop and paint workers
Auto body shop workers
Auto, car body mechanic
Bail bond agents, licensed
Bakery production workers, bakery goods route distributors
Bakery truck driver who was union member
Basketball player with personal service corporation (PSC)
Beauticians leasing space at beauty salon treated as lessees
Beauty salon workers
Bingo Palace Operator
Body shop worker
Boiler maintenance worker, painting water storage tanks and boilers
Bookkeeper for small medical clinic
Bookkeeper, tax work, collections advisor, part-time
Bookkeeper, treasurer of corporation
Booth performers, adult entertainment, fantasy booths
Broadcaster (radio), work or appearances for sponsors
Broker, real estate
Bus drivers, school, proposed legislation, HR 605
Business banking officers, outside bank loan reps, 290 in class
Cable installers and splicers
Cable installers, house drops
Cable television installers
Car dealer's payments to contractors
Car dealership franchisee, applicant
Car wash workers, admitted employees
Caregiver or companion for elderly welfare recipient, housekeeping, laundry, meal preparation, etc.
Carpenter
Carpenter that failed to file return
Carpenters, framing, and laborers
Carpet installers and helpers
Carrier or delivery person, weekly advertising guide or paper
Casual laborers (cleaning and janitorial) and purported business partner
Caterers, mobile
Certified public accountant (CPA)
Certified Public Accountant, CPA, held IRC 6672 responsible person, had title of controller
Chef or cook at monastery
Child care home operator
Child care provider / teacher
Child care worker, in-home
Children, work by, family business, Schedule C deduction
Chiropractors at holistic health care center
Claim adjuster, property insurance
Clerical worker
Clerical worker, part time, general duties including filing and doing travel vouchers
Clerk, temporary administrative, for nonprofit entity
Commercial cleaning services, casinos and hotels
Computer consultant for university, management of existing system, development of new systems
Computer consultant for university, statistical analysis programs
Computer consultant, expert
Computer consultants
Computer consultants
Computer data manager for state government entity
Computer operator working at home for husband's business and another firm
Computer programmer (analyst) for health insurance company (WellPoint / Anthem)
Computer programmers, temporary placement
Computer related services
Computer word processor in law office
Construction
Construction
Construction inspector with State Class-1 inspector certification
Construction inspector, elementary school
Construction site field inspector or supervisor
Construction worker
Construction workers installing tile, sheetrock, doors, windows, painting, carpentry
Construction workers, building foundation workers
Construction workers, concrete
Construction workers, concrete repair and waterproofing
Construction workers, drywall
Construction, carpenter
Construction, carpenter
Construction, carpenter
Construction, carpenter injured on job. Workers' comp. deducted from pay but not payroll tax.
Construction, carpenter, injured at residential construction cite
Construction, carpenters
Construction, carpenters (16) and Subchapter S Corporation Officers (2)
Construction, concrete subcontractor
Construction, door hanger
Construction, drywall finisher
Construction, drywall worker
Construction, drywallers
Construction, general contractor
Construction, masonry workers
Construction, plumber / electrician
Construction, renovation workers (160)
Construction, roofers
Construction, roofers
Construction, roofers
Construction, roofers
Construction, roofers
Construction, roofers
Construction, subcontractor, electrical
Construction, welders, natural gas transmission pipelines
Consultant, declassification of national security information
Consultant, software
Consultant, synagogues in fundraising matters
Consultant, trade, business including negotiations
Consultants, oil and gas wells
Consultants, temporary nuclear power health physics
Controller of company, accountant
Controller of company, accountant
Cook, personal, domestic servant
Coordinator for federal agency, religious (Catholic) education
Coordinator for government entity (city), special events, four hours per month
Coordinator of state agency project helping persons with severe physical or emotional disabilities
Coordinator, museum data base
Coordinator, technology education program for State Board of Education, 60% of time spent on program
Corporate officer treated as independent contractor
Corporate officers, advertising workers, office workers
Corporate officers, personal liability for payroll taxes
Corporation employee (head cattle buyer), personal liability for back taxes
Corporation officer, individual bankrupt, Chapter 11
Corporation officer, responsible person
Corporation officers receiving non-wage payments
Cosmetologists or hair stylists renting chair or booth, fixed monthly rent
Cosmetologists or hair stylists renting chair or booth, percentage rent
Cosmetologists, hair stylists or beauticians renting chair or booth, percent rent, $50 min. per week
Cosmetologists, hair stylists or beauticians renting chair or booth, percentage rent with no min.
Cosmetologists, hair stylists renting exclusive chair or booth, percent rent, no fixed rent or min.
Cosmetologists, hair stylists, apprentice or licensed
Cosmetologists, hair stylists, licensed, oral subleases, percentage and no fixed rent
Counselor, alcohol and drug abuse, licensed, part-time
Counselors, family, unlicensed graduate student
Counselors, personal financial management
Courier firm that failed to withhold income and employment taxes
Couriers and messengers
Couriers and messengers receiving "second check" for purported "reimbursement"
Couriers and messengers receiving two checks - one W-2 type and one 1099 type
Couriers and messengers that deliver packages locally
Couriers and messengers, packages, drivers
Couriers for delivery firm servicing mortgage and home lending industry
Couriers, car and bicycle
Couriers, messengers drivers; parcel delivery
Couriers, messengers, delivery drivers
Court monitors, child support hearings
Court Reporter
Court reporter for county court, part-time
Court reporter working for district court
Court reporter, court proceedings
Court reporters
Court reporters; "exchange reporters" for law reporting firm
Court shorthand reporters
Crab meat pickers
Crew member on fishing boat, crew numbered fewer than 10
Crew, cook, mate and engineer on scallop fishing boat
Crowd control workers at public events
Crowd control workers at public events
Crown Zellerback worker
Cruise vessel / ship workers
Custodian or janitor of armory, job obtained after bid
Custodian, on-site
Cutters, logging
Dancers (exotic, topless), waitresses, disc jockeys, bartenders, doormen
Dancers, exotic, adult entertainment
Dancers, exotic, entertainers
Dancers, exotic, nude
Dancers, exotic, nude and semi-nude
Dancers, exotic, nude dancing performances
Dancers, nude
Dancers, nude and semi-nude
Dancers, nude and semi-nude
Data entry at home into computer template
Data entry, sorting, cataloging and indexing of husband's music library by wife in-home
Delivery person, newspaper
Delivery person, telephone book / directory
Delivery persons, delivery of monthly periodicals to subscribers
Delivery persons, free weekly shopping paper and inserts
Deliveryman for advertising printing and distribution firm
Deliveryman, owner-operator
Demonstrators, food
Demonstrators, food and cosmetic products
Demonstrators, food products in grocery stores
Demonstrators, grocery and department stores
Demonstrators, grocery products
Demonstrators, grocery products
Demonstrators, product
Demonstrators, products in grocery and department stores
Demonstrators, products, grocery store
Dental assistant
Dental assistants or hygienists
Dental office workers
Dentist
Dentist operating an oral surgery clinic for debtor-hospital
Dentist, full-time, who paid own rent, utilities, equipment and supplies
Dentist, general
Dentist, incorporated
Dentists
Dentists engaged by other dentist operating family dental care offices
Dentists hired by other dentist
Dentists performing services at clinic
Dentists who conduct their practices at firm's facilities
Dentists working at dental care centers
Dentists working for other dentist (Dr. Briscoe d/b/a Institutional Dental Systems)
Dentists, several working at dental care firm
Detailers that make or design attractive displays for retail stores
Developer, real estate
Developmentally disabled in sheltered employment
Developmentally disabled in sheltered employment and supported living programs
Developmentally disabled participants undergoing evaluation before placement
Developmentally disabled working at work activity center and sheltered workshop
Dietician, registered
Direct seller as defined in section 3508(b)(2)
Direct sellers of consumer products under IRC 3508
Direct sellers under IRC 3508
Direct sellers under IRC 3508
Director and 75 percent shareholder
Director of corporation and IRC 6672 liability
Director of educational program of International Assoc. of Fire Fighters (IAFF)
Disabled, developmentally
Disc jockeys
Disc jockeys and musicians
Distributors of telephone directories
Distributors, bakery goods
Distributors, bakery goods
Distributors, direct sellers of consumer products
Distributors, household cleaning system
Distributors, snack food
Doctor of veterinary medicine (DVM); drywall firm owner
Doctor working in Pakistan for American agency
Doctor, medical doctor
Doctor, medical doctor, head and neck surgery, otolaryngology
Doctors of optometry (ODs)
Doctors of veterinary medicine, working overtime
Doctors, medical, medical clinic
Domestic workers
Domestic workers paid by referral agency, in-home
Domestic workers, personal in-home care providers (mainly relatives of care recipient)
Driver / operator of tractor used to clean corral
Driver for courier firm, truck
Driver, cab
Driver, delivered bakery products to 6 or 7 stores
Driver, truck, "over-the-road truck driver"
Drivers
Drivers (delivery), small trucking firms, owner-operators
Drivers (truck owner-operators), auto body repairman, mechanics
Drivers for "small truck fleets"
Drivers or lessees, taxicabs
Drivers that deliver documents and packages
Drivers, auto parts delivery
Drivers, automobile transport
Drivers, car shuttler
Drivers, couriers and messengers
Drivers, delivery
Drivers, delivery drivers, college students
Drivers, delivery of roses and other flowers
Drivers, delivery, courier and messenger
Drivers, delivery, FedEx Ground
Drivers, delivery, school buses
Drivers, FedEx Ground pick-up-and-delivery owner-operators
Drivers, freight
Drivers, limousine
Drivers, limousine
Drivers, limousine chauffeurs
Drivers, limousine industry
Drivers, limousine owners
Drivers, limousine, airport transfers
Drivers, milk and dairy products route
Drivers, moving and storage
Drivers, school bus
Drivers, shuttle drivers, SuperShuttle
Drivers, shuttle service
Drivers, shuttle service
Drivers, snow plow
Drivers, taxi
Drivers, taxi
Drivers, taxi
Drivers, taxi
Drivers, taxi
Drivers, taxi cab, treated as independent contractors
Drivers, taxi drivers
Drivers, taxicab lessee who pays fixed fees
Drivers, taxicab lessee-operators who paid rent, no accounting of fares required
Drivers, taxicab lessee-operators, $30/12 hr. shift rent and 15 cents/mile; no accounting of fares
Drivers, taxicab owner-operators or lessee-operators paid fixed fee and not percentage of gross
Drivers, tractor
Drivers, tractor
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck
Drivers, truck (not owner operators)
Drivers, truck (not owner-operator)
Drivers, truck (not owner-operators)
Drivers, truck (not owner-operators)
Drivers, truck (not owner-operators)
Drivers, truck (not owner-operators)
Drivers, truck (not owner-operators), paid per mile plus percentage of gross revenue
Drivers, truck owner-operators
Drivers, truck owner-operators (coal delivery)
Drivers, truck owner-operators and their assistant drivers performing temporary delivery services
Drivers, truck owner-operators driving interstate
Drivers, truck owner-operators, moving and storage
Drivers, truck owner-operators, petroleum asphalt transportation
Drivers, truck, and billing clerks
Drivers, truck, household goods
Drivers, truck, interstate
Drivers, truck, neither leasing nor owning
Drivers, truck, not owner-operators
Drivers, truck, owner-operators, long-haul
Drivers, truck, sand and gravel
Drivers, truck, store merchandise
Drivers, truck, tractor owner-operator
Drivers, truck, tractor trailer, leased drivers
Drivers, truck, tractor-trailers, drivers leased with
Drivers, vehicle shuttlers or hikers
Drywall and painting workers, construction workers
Drywall installers, residential and commercial, "Point Up men"
Drywall worker
Drywall workers and painters
Editor, computer manual manuscripts, engaged for 3 months, worked in her home
Elder care providers and nannies
Elder, presiding elder of Church
Elected or Appointed Officials, State
Election workers (election judge, clerk and full-time administrator) of political party
Election workers and information reporting requirements
Emergency room doctors
Employee of family market sues over wage withholding
Employee, admitted, reimbursement payments to
Employees
Employees in general, employer's criminal, willful failure to pay over trust fund tax
Employees, admitted, no status issue
Employees, admitted; Form 941s filed without payment
Employees, admitted; Form W-2 and 941 filed by payer firm
Employer and responsible person subject of IRS foreclosure action
Employers in general, former police officer and CPA
Engineer, designer, drafter, computer programmer, systems analyst
Engineering services, part-time hourly, by college professor of engineering
Engineers, automobile design
Engineers, consulting, public water supply and sewage disposal projects
Engineers, designers of dies
Engineers, industrial
Entertainers, private parties and events
Equipment operator (tractor during forest fire) for government agency
Evaluators or panelists, product testing, cat litter sniffing
Examiner of designated companies
Examiner of designated companies
Executive, payment to, for cancellation of employment contract
Exotic dancers, nude dancers
Fabricators, auto parts
Faculty of university, research grants from foundation
Families paid by charity under federal child care At-Risk and Block Grant programs
Farm laborers paid by farm labor contractor
Farm worker
Farm workers, farm hands, horse farm
Farm workers, migrant, pickling cucumbers
Finance manager for car dealership
Finance officer, school district
Foreign workers
Foundation repair, grading, and landscaping workers
Founder of corporation, internet start up
Framing subcontractor (former employee)
Freelancers or temporary agency employees for Microsoft Corporation
Game operator at traveling carnival, Water Race Game
Garment industry contractors
Garment piece-workers working at home, assemble garments, over 100 workers
Gas station operators
General contractor, remodeling small commercial and residential projects, subcontractors used by
General partners of partnership failing to pay employment taxes
Goat herder
Golf caddies
Golf director, head golf pro, assistant golf pros, director of tennis, head tennis pro
Golf professional, assistant
Government agency workers, state, local or federal
Government workers, NAFI
Grocery bagger at military commissary
Groomer of pets, groomers working for a mobile grooming service
Groomer of pets, kennel groomer (services performed on kennel's premises)
Groomer of pets, pet hotel groomer (services performed on "hotel" premises)
Groomers of pets performed services for boarding and sales firm
Groomers of pets performed services for pet grooming service
Hair stylists, cosmetologists, under chair lease or booth rental
Hairstylist, aesthetician, massage therapist, and nail technicians
Handicapped or learning disabled at nonprofit organization for therapy
Handicapped or learning disabled at private sector firm
Health aide for escorts
Health professional engaged in clinical practice
Hearing officers for state agency
Hockey players, professional
Home care aides
Home caregiver or provider hired by state government agency
Home health care provider for local government agency
Home health care services, shareholder, officer
Home-care workers
Homemakers under State program providing home care
Horse breeder
Horse jockey
Household employees, admitted employees in household
Household workers, in-home aides, housekeepers, in-home senior care workers
Housekeeper
IBM former employees, over 2,600 former employees
Ice cream vendors, leasing trucks from firm and buying products from firm
Illegal immigrants, working as employees and independent contractors
Independent contractor participating in qualified plan
Independent contractor, type of services not stated
Independent contractors paid by Federal, state and local government
Independent contractors subjected to disability discrimination
Independent contractors, in general
Inmates, prison workers
Inspector, building
Inspector, school construction
Inspectors, insurance, part-time residential
Inspectors, quality control
Inspectors, vendor surveillance
Installer, carpet
Installer, marble and tile
Installers and hangers, television cable
Installers' helpers paid by firm and not by installers
Installers, cable television service
Installers, cable, held employees of firm
Installers, carpet
Installers, carpet
Installers, carpet
Installers, carpet
Installers, carpet and vinyl flooring
Installers, carpet installers and helpers
Installers, shelving and bath accessories
Installers, waterproofing
Installers, window, wall and floor coverings
Instructor and lecturer for Fayetteville State Univ. and Fayetteville Technical Community College
Instructor, flight
Instructor, part-time, teaches classes for state-affiliated entity
Instructor, part-time, teaches for state-affiliated entity, flat rate
Instructor, part-time, teaches for state-affiliated entity, flat rate
Instructor, part-time, teaches for state-affiliated entity, flat rate
Instructor, part-time, teaches for state-affiliated entity, flat rate
Instructor, part-time, teaches for state-affiliated entity, flat rate
Instructor, part-time, teaches for state-affiliated entity, flat rate
Instructor, part-time, teaches for state-affiliated entity, flat rate
Instructor, part-time, teaches for state-affiliated entity, flat rate
Instructor, part-time, teaches for state-affiliated entity, percentage of fees
Instructor, part-time, teaches for state-affiliated entity, percentage of fees
Instructor, state affiliated educational organization
Instructor, vocational, police criminal justice training
Instructors, attorneys, and substitutes
Instructors, behind-the-wheel driving
Instructors, teachers, dance instructors at dance studio
Instructors, traffic violator school
Insulators
Insurance agent
Insurance agent & magazine sales for insurance company subsidiary
Insurance agent for Allstate Ins. Co., various lines, received Form W-2
Insurance agent for Automobile Association of America (AAA)
Insurance agent for New York Life
Insurance agent operating agency for Nationwide Mutual Insurance Co.
Insurance agent or broker, nonexclusive for Mutual of Omaha
Insurance agent, life
Insurance agent, life insurance
Insurance agent, retired Farmers agent receiving renewal premiums
Insurance agents
Insurance agents
Insurance agents
Insurance agents claiming IC status when employer treated as employees
Insurance agents for Allstate Ins. Co., various lines, received Form W-2
Insurance agents for Allstate Insurance, "neighborhood office agents"
Insurance agents for Allstate treated as employees by Allstate
Insurance agents selling insurance and financial products
Insurance agents, general agents, life insurance
Insurance Agents, IRS Litigation Strategy for Claiming Independent Contractor Status
Insurance general agent, manager of agency
Insurance sales agents
Insurance sales district manager (recruit, hire, train, and supervise insurance agents)
Insurance sales, Allstate Ins. Co. agents
Insurance salesman, life insurance
Insurance salesperson or agent, independent insurance agent
Insurance salesperson, Allstate Neighborhood Office Agent
Insurance salesperson, auto, liability, and health
Insurance salesperson, general agent
Insurance salesperson, life insurance, full-time
Intern, accounting work for government agency
Internet marketing, web page design
Interpreters for deaf for state agency
Interpreters for hearing impaired
Interpreters, court, licensed or state certified paid per diem
Irrigation worker, lawn
Janitor treated as IC by U.S. Post Office. 20 hours per week for 5 years.
Janitor, work done personally, no assistants engaged
Janitorial and watchmen services; clients contract with firm that hires janitor
Janitorial service workers paid by several property owners
Janitorial workers
Janitorial workers paid by agency
Janitors as so-called franchisees, buildings owned by third parties
Laborers, contract
Laborers, day, tobacco farm
Laborers, day, tobacco farm
Laborers, unloading truck
Landscape and janitorial workers
Language interpreters
Law clerk
Law clerk, part time
Lawyer, attorney at law
Lawyer, attorney at law, law corporation partner
Lawyers, law clerks, officers of corporation (Law Corporation)
Leased employees, liability of leasing company
Lecturer, automotive safety and good driving practices, product testing
Legal intern
Life insurance salesman, former, disabled
Lifeguard
LLC sole member, manager
Loan officers of mortgage broker
Loan representative for mortgage company
Loan solicitors and property appraisers at firm that obtains and processes mortgage loans
Logger
Logger
Logger, faller, cutter
Logger, faller, cutter
Loggers
Loggers
Loggers
Loggers who cut, skid, bunched. Some also did "rain days" equip. maint. as employees at min. wage
Loggers who cut, skid, bunched. Some also did "rain days" equip. maint. as employees at min. wage
Logrunner and driver
Longshore dock worker
Lumber and construction material brokers
Maid
Mail carrier for Federal agency (U.S. Postal Service)
Mail carrier paid by firm contracting with Postal Service
Mail delivery
Mail handler / artist
Maintenance and remodeling worker, apartment complex
Maintenance worker for public library system
Maintenance workers, roofing, tree trimming, etc.
Maintenance, garden
Maintenance, handyman, yard care, farm worker
Make-up artist
Management consultant for international management consulting firm
Manager, district, insurance
Manager, project manager at power plants
Manicurists working at salon, no lease or rent paid for space
Marketing representatives
Massage therapists, Bodywork practitioner (healing arts)
Massage therapists, cosmetologists, nail technicians, receptionist, instructor, working at day spa
Masseuse (therapeutic massages) at chiropractic office
Masseuse (therapeutic massages) at chiropractic office
Masseuses who worked at massage parlor
Mechanical engineer for manufacturing co.
Mediator, state judicial department mediation service
Medical doctor doing business through professional corporation
Medical doctor providing services to Dept. of Water and Power
Medical doctor, officer, shareholder
Medical residents, former, at University of Minnesota Medical Center
Member of LLC, sole member
Mental health worker for local government
Mentally retarded (280), sheltered workshop at non-profit organization, mainly assembly work
Mentally retarded and developmentally assisted workers
Mentally retarded and developmentally disabled workers in sheltered workshop
Mentally retarded individuals in workshop setting
Merchandisers that take inventories, repackage, and arrange displays
Migrant workers, harvest pickling cucumber crop, "share farmers"
Mine workers
Minister, ordained, Christian Heritage Church, member of International Pentecostal Holiness Church
Minister, ordained, United Methodist Church
Ministers, United Methodist Church
Misclassified workers, in general
Missionary (minister), Assembly of God Church
Mortgage loan officer, president
Movie production workers, various types, entertainment industry
Muffler shop workers
Music tutor for county schools
Music tutor for county schools, works two days per week, two hours per day
Musician performing in church
Musician, band, guitarist
Musician, bassoonist, orchestra member
Musician, professional rock
Musicians, symphony orchestra musicians
Nail salon workers, cosmetologists, manicurists, estheticians
Nanny; parent with children paying nanny; household domestic services
Neurosurgeon; medical doctor
News writer, editor, photographer, newspaper
Newspaper assembler
Newspaper carrier
Newspaper carrier
Newspaper carrier
Newspaper carrier
Newspaper carrier
Newspaper carrier
Newspaper carrier
Newspaper carrier for distributor
Newspaper carrier for distributor
Newspaper carrier for distributor
Newspaper carrier or delivery person
Newspaper carrier or delivery person
Newspaper carrier under "Delivery Agent Agreement"
Newspaper carrier, free weekly shoppers
Newspaper carrier, motor route
Newspaper carrier, newspaper delivery, Motor Dealer Agreement
Newspaper carrier, newspaper delivery, Motor Dealer Agreement
Newspaper carrier, part-time, home subscribers
Newspaper carrier, route
Newspaper carrier, telemarketer, administrative assistant
Newspaper carriers
Newspaper carriers for Batesville Guard Record
Newspaper carriers, motor route
Newspaper delivery
Newspaper delivery drivers
Newspaper delivery people
Newspaper delivery people
Newspaper delivery people
Newspaper delivery person
Newspaper delivery person (newspapers, flyers, other matter)
Newspaper delivery person, 13 years old, hit by car
Newspaper delivery person, distribution of bundles to carriers
Newspaper delivery, hauler
Newspaper distributor
Newspaper home delivery drivers or carriers
Newspaper vendor, street corner
North Carolina nonresident ICs, withholding from
Nurse
Nurse, licensed practical, private duty
Nurse, LPN, temporary staffing
Nurse, registered (RN), homebound clients
Nurse, registered, RN
Nurses
Nurses
Nurses
Nurses (agencies that provide nurses to hospitals)
Nurses and others paid "bonuses" by medical placement firm
Nurses placed in hospitals by placement agencies
Nurses working through registry
Nurses, aids and sitters
Nurses, aids and sitters
Nurses, assistant, private
Nurses, critical care, hospital setting
Nurses, dialysis treatment
Nurses, full time, paid hourly rate
Nurses, home care
Nurses, licensed or registered
Nurses, licensed practical, home health aides, companions, baby sitters
Nurses, on-duty hospital setting, supplied by registry
Nurses, on-duty hospital setting, supplied by registry
Nurses, on-duty hospital setting, supplied by registry
Nurses, private duty
Nurses, registered and practical
Nurses, registered and practical
Nurses, registered, paid by registry or agency
Nurses, registered, performing long-term assessments
Nurses, registered, supplied to hospitals for ER rooms and intensive care units
Nurses, RNs and LPNs
Nurses, RNs, topical high oxygen pressure treatments at city nursing home
Nurses, student
Nurses, temporary nurses to hospitals ($7 million misclassification assessment)
Nursing home workers or caregivers, admitted employees
Nursing services
Off-Duty Law Enforcement Officers
Office clerk for government agency
Office manager (law office), secretary
Office worker engaged in routine office tasks
Officer -- CPA, co-owner, treasurer, and director assessed as responsible person
Officer (president) of professional public accountancy corporation
Officer / owner (40 percent) of corporation
Officer / owner of closely held corporation
Officer / shareholders as IRC 6672 responsible persons
Officer and shareholder of closely held corporation
Officer and shareholder of corporation
Officer and shareholder of corporation, section 6672 personal exposure
Officer and shareholder receiving so-called royalties
Officer liable as IRC 6672 responsible person, dischargeability in bankruptcy
Officer of corporation
Officer of corporation lacking actual authority
Officer of corporation with no check signing authority
Officer of corporation, construction, personal liability for payroll taxes
Officer of corporation, officer had no effective way to pay payroll taxes
Officer of corporation, other workers
Officer of corporation, past officer, liability for payroll taxes
Officer of corporation, personal liability
Officer of corporation, personal liability for employment taxes
Officer of corporation, personal liability for unpaid payroll taxes
Officer of corporation, president
Officer of corporation, president, former
Officer of corporation, secretary
Officer of S corporation, officer-shareholder status as employee
Officer, C Corporation, CPA owner
Officer, corporation
Officer, director and sole shareholder of corporation
Officer, shareholder of corporation
Officer, shareholder of corporation receiving so-called dividends
Officers (attorneys) of S corporation engaged in law practice
Officers (attorneys) of S corporation engaged in law practice
Officers and owners of family corporation
Officers and owners of hospital, clinic; responsible persons IRC 6672
Officers of corporation, misclassified
Officers of corporation, unpaid employment taxes
Officers of corporations
Officers of S corporations
Officers, insurance company
Officers, real and nominal, of S corporation with revoked charter
Oil field maintenance, overseas
Oil well pumpers
Oilfield rig welders
Operator of city cable television station
Orchestras, leaders and members or musicians
Outside salesman under FLSA, pharmaceutical sales representatives, detailers
Owner - officer, closely held corporation
Owner / officer of S corporation
Owner of corporation, payments to self
Owner of limited liability company and trust
Owner of S corporation
Owner of two corp.'s, criminal conviction for failure to actually pay over payroll taxes
Owner, automobile parts business, attempted delegation of payroll tax duties.
Owner-operators delivering for licensed motor carrier
Oyster shuckers
Packager, piece worker, computer parts
Painter
Painter without state contractor licensed
Painter, automobile
Painter, residential
Paralegal working for lawyer
Parents of disabled child
Parking lot attendant
Parking lot attendants, ushers, ticket takers, etc
Partner in partnership, Form SS-8 Submissions Involving
Pediatric surgeons, shareholders, status of payments to
Performer, opera
Personal care assistants (PCA's)
Persons with developmental, behavioral, and/or physical disabilities
Persons with developmental, behavioral, and/or physical disabilities
Pet groomers
Ph.D. receiving post-doctoral fellowship grant from university
Photographer, freelance
Photographers, outside
Physician
Physician who had staff privileges at a hospital
Physician working through his professional corporation
Physician, emergency room pediatrician at Michael Reese/Humana Hospital
Physician, medical director, Lamaze instructors and record transcribers
Physician, part time at one of several off-cite clinics operated by firm
Physician, pathologist and laboratory head at two hospitals
Physician, surgeon operating at Walter Reed Army Medical Center
Physicians
Physicians on Medicaid eligibility review board
Physicians serving as medical directors and program directors
Physicians used as "medical directors"
Physicians, board certified ER, referred to hospital by agency
Physicians, emergency
Physicians, emergency room
Physicians, emergency room
Physicians, emergency room, at hospital that is organization of Catholic Church
Physicians, full time, at clinic
Physicians, hospital
Physicians, medical director and part-timers, urgent care center
Physicians, surgeons
Pilot of vessel
Pipe fitter, construction worker
Pizza store franchisee's employee, admitted employee
Plant manager, plastics company
Plumbing workers
Police officer, off-duty
Police officer, off-duty
Poultry processing workers
President and owner of Subchapter S Corporation
President of co., failure to pay over withholdings
President of corporation
President of home health services corporation that owed $600,000 in employment tax and additions
President of incorporated auto body shop, unpaid officer, no 6672 liability
President of small corporation, late year end paycheck allegedly given back
President of Subchapter "S" corporation, drywall construction
President of subchapter S corporation
President, closely held corporation
Prison inmates, state prison
Process server using Schedule C but receiving W-2
Process servers for firm servicing various attorneys
Product demonstrators
Product demonstrators working at customers' premises under written agreement
Professor of Shakespeare at Nassau Community College, NY
Professor on Sabbatical in Singapore
Professor, instructor, adjunct, taught online economics courses
Professor, university, giving seminars
Programmer, source code ownership dispute
Prostitutes or attendants
Prostitutes or parlor attendants
Prostitutes, so-called attendants
Psychiatrists, court appointed examiners
Psychiatrists, licensed, part-time (6 to 8 hours per month)
Psychologists in hospital setting
Psychologists, licensed, part-time, "as needed"
Radiation therapist
Railroad workers, tie down man, gantry operator, spotter
Reader for blind attorney
Real estate agent, broker or salesperson
Real estate agents
Real estate agents
Real estate agents and direct sellers of consumer products
Real estate broker and manager, dual service
Registered (NASD) representative for broker-dealer
Registered nurse placed by agency
Registered Nurse, private duty work
Relocation assistance specialist, government-sponsored military support center
Repair people, and parts workers, auto body
Repair people, appliances
Repair people, heating and air conditioning
Repair people, roofing
Repair people, service workers, auto radiator
Repair people, truck
Repossessors, automobiles
Research analysts, salesperson
Research study coordinator for federal government agency
Responsible corporation officers / employees under IRC 6672
Responsible person alleging wrongful collection activities
Responsible person under IRC 6672
Responsible person under IRC 6672
Responsible person under IRC 6672
Responsible person under IRC 6672
Responsible person under IRC 6672 filing adversary complaint in Chapter 7 bankruptcy
Responsible person under IRC 6672 filing Chapter 13 Plan
Responsible person under IRC 6672, personal individual liability
Responsible person under IRC 6672; corporate officer
Responsible person, IRC 6672 penalty
Responsible persons under IRC 6672
Responsible persons under IRC 6672, claim for contribution
Restaurant workers
Restorer, antique
Retired executives rehired as consultants
Retired worker re-hired by Federal agency
Retiree, part time window installer
Road work consultant for Federal agency
Sales director, national
Sales representative filing Form 1040 as statutory employee
Sales representative for medical supply firm
Sales representative, manufacturers representative
Sales representative, musician, vocalist, actress
Sales representative, traveling, men's clothing
Sales representatives, advertising
Sales representatives, department stores, payments from cosmetics manufacturer
Sales representatives, medical supplies (sales force of over 100)
Sales representatives, pest control products
Salesmen, used car, "buyers," state licensed
Salespeople
Salespeople (licensed motor vehicle), used cars, sales to retail customers
Salespeople (licensed motor vehicle), used cars, sales to retail customers
Salespeople and delivery workers
Salespeople and manager
Salespeople, advertising for newspaper
Salespeople, advertising space for travel guide or magazine
Salespeople, antique shop
Salespeople, appliance, in stores received extra sums ("spiffs") from wholesale distributor
Salespeople, cable television subscriptions
Salespeople, cable television subscriptions
Salespeople, cable television subscriptions
Salespeople, candy vending machines
Salespeople, catalog sales merchants
Salespeople, chocolate for fund raising purposes
Salespeople, clothing
Salespeople, cosmetics and fragrances, for manufacturer, promotion in dept. stores
Salespeople, courses, educational, electronics
Salespeople, custom decals sold to truck fleets and OEM manufacturers
Salespeople, cutlery, and district managers
Salespeople, dealers, Kirby vacuum cleaners
Salespeople, decals and signs
Salespeople, directory advertising
Salespeople, educational and training seminars
Salespeople, eyeglass frames and eye wear, 280 person nationwide sales force
Salespeople, furniture
Salespeople, home improvement, door to door, canvassers and closers
Salespeople, insurance, full-time life
Salespeople, insurance, life, health, property and casualty
Salespeople, insurance, who are also officers who perform administrative duties for same company
Salespeople, leather goods
Salespeople, manufacturer's representatives, air conditioning products
Salespeople, manufacturer's representatives, lady's swimwear
Salespeople, medical equipment
Salespeople, medical supplies (manufacturers' representative)
Salespeople, nutritional products for swine and cattle (dairy and beef)
Salespeople, out-of-state, perfume
Salespeople, plastic products, custom formed
Salespeople, real estate
Salespeople, sales representatives, ladies' dresses
Salespeople, signs and decals
Salespeople, sporting goods, sold for wholesale distributor, allowed to engage other salespeople
Salespeople, telephone directory ads
Salespeople, travel reservations
Salesperson
Salesperson for manufacturers' representative, sub-agent
Salesperson, advertising space in directories
Salesperson, apparel primarily women's and children's outerwear and raincoats
Salesperson, clothing products for manufacturer/wholesaler (traveling salesperson)
Salesperson, computer hardware
Salesperson, hair care products, beauty supplies
Salesperson, hospital equipment, hospital beds
Salesperson, La-Z-Boy Chairs
Salesperson, life insurance
Salesperson, mortgage loans
Salesperson, motor vehicles, receiving "incentive payments"
Salesperson, outside, cardboard containers and packaging
Salesperson, outside, for Commerce Clearing House, Inc.
Salesperson, pre-need cremation contracts
Salesperson, print advertising
Salesperson, real estate, licensed
Salesperson, replacement windows
Salesperson, used car lot salesperson / manager
Salespersons and public relations persons, advertising space
School bus drivers, S. 1470 would clarify status
School district superintendents, former employees
Seamstress at retail bridal gown shop
Seamstresses, home workers
Searchers, property, title and public records
Secretarial and law clerk, part-time staffing
Secretaries, law office
Secretaries, temporary legal
Secretary for federal government agency
Secretary, temporary secretary
Securities broker
Securities, account executives, sales people
Security personnel, bouncers, door and coat check persons, entertainers, and hospitality consultant
Seed coordinator, worker authenticated seed purchase and sale agreements
Servers, food
Sewing at home
Shareholder / officers, salary or dividend issue
Shareholder-officer delegating authority to pay federal employment withholding taxes
Shareholders, corporation officers
Shareholders, payments made for personal benefit
Sharpeners and reshapers, tools
Sheltered workshop work, retarded and disabled individuals
Sheriff, deputy, other jobs, side jobs
Single-Member of Limited Liability Company
Slaughterers, Kosher ritual
Small business using third party payroll firm
Social worker, "certified independent," part-time (15% of his time)
Social worker, counseling children with behavior problems
Sociologist, analyst for United States government
Sod layers, graders, landscapers and truck drivers used by grading and sod laying firm
Software consultant
Software creator
Software engineer
Software testers, production editors, proofreaders, formatters, indexers for Microsoft Corporation
Software testers, production editors, proofreaders, formatters, indexers for Microsoft Corporation
Software testers, production editors, proofreaders, formatters, indexers for Microsoft Corporation
Soil evaluator, registered sanitarian, licensed by State
Speech and language evaluator for school children for public school board
Sports officials and instructors for county recreation programs
Sports officials, baseball, for public school district
Stage hands, concert and entertainment events
State Dep't worker in foreign country (Columbia and Turkey)
Steel industry workers, temporary help
Stockbroker
Students hired by school, college or university
Subcontracting firm (payee) unhappy with 31% backup withholding sued payer
Summer intern for federal agency
Sunpower of Arizona workers
Supervisor, architectural
Tax collector for town, public official
Tax return preparer performing services on firm's premises
Tax return reviewer or auditor for cities
Taxi cab drivers
Taxi cab drivers, lessees
Taxicab drivers
Taxicab medallion leases
Teacher / instructor for government agency
Teacher, English as a second language
Teacher, instructor of literacy at institution
Teacher, part-time for state affiliated entity
Teacher, part-time for state affiliated organization
Teacher, part-time, night schools
Teacher, physical and health ed. for public school district, unpaid
Teacher, substitute at child care center
Teacher-coordinators for foreign student programs
Teachers and instructors, music lessons
Teachers, recreational classes for senior citizens
Teachers, traveling children's museum exhibit
Teacher-trainer
Tech support worker, help desk coordinator
Technical personnel, repair and installation of telecommunication cell sites
Technical service workers as defined in current section 530(d)
Technical support services specialist for U.S. government agency
Technical workers under section 530(d)
Technician, electronics fabrication and repair, for federal agency
Technician, service tech, restaurant food grease collectors
Technician, x-ray, for federal government agency
Telemarketers and delivery persons, gourmet foods
Telemarketers and delivery persons, gourmet foods
Telemarketers working at home
Telephone solicitors (telemarketers)
Telephone solicitors (telemarketers) for correspondence school
Telephone solicitors (telemarketers) for donations of new and used goods
Telephone solicitors (telemarketing), handicapped as defined in federal Rehabilitation Act of 1973
Temporary laborer, offshore oil rig
Temporary staff, physical and speech therapists, nursing homes and hospitals
Temporary workers (temps), paid in cash by temporary agency
Temporary workers, construction, machine operation, truck driving, cleaning, stocking, etc.
Therapist, massage
Therapists, physical
Therapists, physical, part time for state agency
Timber cutter, saw hand
Tipped employees
Trade officer, foreign government, U.K., work in U.S.
Transcribers engaged by a court reporter
Translator working at home
Translators, language, with security clearances
Translators, language, with security clearances
Traveling salesman for distributor of nuts, bolts, fasteners, other automotive products
Truck dispatcher for long-haul trucking company
Truck driver associated with labor leasing company and trucking company
Truck drivers
Truck drivers
Truck drivers, not owner operators
Truck drivers, not owner-operators
Truck drivers, not owner-operators
Truck drivers, owner operator drivers and rented truck drivers
Truck drivers, owner-operator truck drivers, delivery drivers
Truck drivers, owner-operators, delivering furniture and appliances locally
Truck drivers, owner-operators, hauling freight interstate
Truck drivers, owner-operators, hauling ocean cargo freight containers
Truck hoppers (unloaders) working at refrigerated warehouses
Truck unloader (lumper), injured while unloading trailer
Truckers, truck drivers.
Trucking firms, small sub haulers, truck drivers
Trust owners, business owners operating through pure sovereign trust
Tutor, school homework assistance to students ages 6-12
Tutors
Tutors, one-on-one
U.S. citizen who entered an employment agreement with U.S. embassy
University professor paid on course by course basis
Unloaders ("in-house lumpers") of trucks at food warehouse
Unloaders, truck, engaged by firm's driver-employees
Unloaders, truck, paid by drivers
Van driver for firm providing transport to wheelchair bound passengers
Van operators, moving industry
Van operators, moving industry
Veterinarians, veterinary assistants and veterinary technicians
Vice president and CFO as responsible person
Video store workers that collected overdue accounts
Vocational rehabilitation program workers
Voice actor providing voice announcements or narration
Volunteer member of fire company
Volunteers that distribute donated food to needy
Volunteers, therapeutic residential community
Waitress, company dining room
Welders
Welders
Welders, rig
Welders, rig, who own welding rigs mounted on flat bed pick-up trucks
Window trimmers, retail merchandising, displays, inventory counting
Women who perform in "one-on-one fantasy booths"
Word processor working in her home
Worker (salesperson) in 1990 received 1986 W-2 after IRS audited employer
Worker / payee receiving non-cash benefits (fishing trip) from payer
Worker at vocational rehabilitation workshop
Worker attempting to discharge Federal income tax
Worker classification in general, HR 1525
Worker engaged in business of private tutoring
Worker performing services for multiple Operating Companies during a single year
Worker previously determined to be employee by IRS
Worker previously ruled to be employee by IRS private letter ruling
Worker reclassification under section 7436
Worker status in general, IRS Classification Settlement Program (CSP)
Worker status in general, jurisdiction of Tax Court
Worker, admitted employee, tax not withheld
Worker, Notice of Determination Concerning Worker Classification Under IRC 7436 Issued
Worker, Notice of Determination Concerning Worker Classification Under IRC 7436 Issued
Worker, Notice of Determination Concerning Worker Classification Under IRC 7436 Issued
Workers (California) that receive Form 1099s, new reporting to aid child support enforcement
Workers and firms that desire IRS ruling as to worker employment status
Workers and firms that desire IRS ruling as to worker employment status
Workers employed by qualified staffing firm
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general
Workers in general treated as independent contractors
Workers in general, application of section 530
Workers in general, as sole proprietors
Workers in general, early referral to IRS appeal of developed, unagreed issue (like Sec. 530 issues)
Workers in general, employees misclassified as independent contractors
Workers in general, employer liability for payroll tax
Workers in general, erroneous payment of Schedule SE tax, refund rights
Workers in general, failure by firm to get ICs SS number or FEIN will trigger backup withholding.
Workers in general, firm failing to file Form 941s
Workers in general, hired by public sector state and local government entities
Workers in general, HR 2642
Workers in general, if IRS finds employee status
Workers in general, independent contractor or employee.
Workers in general, independent contractor payees
Workers in general, independent contractors
Workers in general, interest free adjustment in event of misclassification
Workers in general, IRS Form SS-8 program
Workers in general, IRS publication concerning classification
Workers in general, misclassified
Workers in general, misclassified workers
Workers in general, misclassified workers
Workers in general, paid by professional employer organization
Workers in general, personal liability of business owners for unpaid trust fund employment tax
Workers in general, proposed legislation. HR 771 would revise employment status rules.
Workers in general, scope of Tax Court jurisdiction
Workers in general, section 530 and Form 1099 requirement
Workers in general, section 530 safe harbors
Workers in general, tax litigation
Workers in general, test to determine status
Workers in general, treated as ICs
Workers in general, use of closing agreements in Tax Court
Workers in general, workers that may be misclassified as Ics
Workers in leased state institution
Workers not treated as employees; what are wages; illegal scheme
Workers paid by employee leasing firm; do client payments apply to leasing firm employer account
Workers paid in cash
Workers performing services in foreign country
Workers performing services in manufacturing industry
Workers receiving tips from customers
Workers treated as ICs by sole proprietorship consulting firm
Workers treated as ICs, House bill concerning
Workers treated as ICs, in general
Workers treated as ICs, in general
Workers treated as independent contractors, in general
Workers used by firm regulated by two federal agencies
Workers, all
Workers, all types, IRS training manual regarding
Workers, all types. HR 1145, Home-Based Bus. Fairness Act of 1997, Rep James Talent, R-Mo.
Workers, all types. S 460, Home-Based Bus. Fairness Act of 1997, Sen. Christopher "Kit" Bond, R-MO
Workers, all types. S 473, Independent Contractor Tax Reform Act of 1997, Sen. Kit Bond, R-MO
Workers, in general
Workers, in general
Workers, in general (one employee per period, divisible tax rule)
Workers, in general, performing services for political subdivision (county) of state
Workers, in general, treated as independent contractors by qualifying employers
Working for irrevocable trust later found to be sham
Writer, newsletters, reports and news briefs for government entity
Writers, free-lance work done outside full-time duties as senior writer
Youth volunteers

End