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.
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Hearing held on July 26 1995
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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1995 White House 20 factor 20-factor test American Association National audit back taxes bill CARTERET COUNTY NEWS-TIMES Chairwoman Smith clarify CLEO FIELDS clients COMMITTEE ON SMALL common law compliance Conference on Small Congress contract criteria delegates determination employee status employment taxes entrepreneurs factor test federal filed florists going H.D. Vest hearing hiring independent contractors independent contractor issue independent contractor status individual Internal Revenue Service investment IRS agent IRS reclassification JACK METCALF Jon Christensen July 26 Kane Linda Smith Madam Chair Madam Chairman misclassification National Association National Newspaper Association newspaper carrier North Carolina 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 Taxation and Finance taxpayers testify Thank travel agency Washington White House Conference withholding worker classification rules written agreement