The Coalition submitted comments to the U.S. Department of Labor (“DOL”) on March 12, 2013, expressing concerns about a new survey DOL proposes, in which substantive worker-classification determinations will be made by “researchers” based solely on survey responses provided by workers to questions that are highly suggestive of employee status. In its announcement, DOL indicated that it will formulate policy… Read more →

Table of Contents Cover Page Introduction Part I Clarifying the Confusion Surrounding Section 530 of the Revenue Act of 1978 Part II Current Requirements of Section 530 Provide Adequate Protection against Potentially Abusive Application of the Provision Part III Independent Contractors Who Receive Forms 1099 are Not a Material Cause of the Tax Gap Part IV Unappreciated Plight of Lower-Skilled… Read more →