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, Jan 1, 1996 - Independent contractors
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Hearing held on July 26
Denholm Fern owner Flowers and Ferns Burke Virginia on behalf
Johnson Paul owner P J Nice Construction Hanover Maryland on behalf
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20 factor 20-factor test Aaaodation Natlonal 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 Jon Christensen July 26 KANE Linda Smith Madam Chair Madam Chairman misclassification MOREHEAD CITY National Newspaper Association Natlonal Aaaodation newspaper carrier opportunity penalties pendent contractors percent PETER KANE place of business problem questions reclassify recommendation Representative safe harbor SATAGAJ Schneier Section 530 self-employed service recipient small business community small business owners Subcommittee on Taxation Taxation and Finance taxpayers testify Thank travel agency White House Conference withholding worker classification rules written agreement