Clarifying the Status of Independent Contractors: Hearing Before the Subcommittee on Taxation and Finance of the Committee on Small Business, House of Representatives, One Hundred Fourth Congress, First Session, Washington, DC.
U.S. Government Printing Office, 1996 - Digital images
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Hearing held on July 26
Horton DebbiJo accountant Providence Rhode Island and New England
Kim Jay a Representative in Congress from the State of California
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20 factor 20-factor test American artificial intelligence audit auditor back taxes bill CARTERET COUNTY NEWS-TIMES Chairwoman SMITH clarify clients commission basis COMMITTEE ON SMALL common law compliance Conference on Small Congress contract criteria delegates determination economy employee status employment taxes entrepreneurs factor test federal filed florists going H.D. Vest hearing hiring independent contractors independent contractor issue independent contractor status Independent Contractor Tax individual Internal Revenue Service investment IRS agent IRS's Jon Christensen July 26 KANE Linda Smith Madam Chair Madam Chairman misclassification National Association National Newspaper Association newspaper carrier opportunity penalties pendent contractors percent PETER KANE place of business problem questions reclassify recommendation Representatives safe harbor SATAGAJ Schneier Section 530 self-employed service recipient small business community small business owners Subcommittee on Taxation subcontractors Taxation and Finance taxpayers testify Thank travel agency Washington White House Conference withholding worker classification rules written agreement