List of 2000 Articles
The Independent Contractor Report

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1. IRS Releases New Publication For Direct Sellers (Direct Sellers of Consumer Products and Real Estate Agents) [January 2000 Report]
2. Limited Liability Company And Trust May Be Abusive. Switch From Employees to Independent Contractors May Lead to Personal Liability. [January 2000 Report]
3. Who Is The “Employer” Of A Truck Driver? The Labor Leasing Company Or The Client? [February 2000 Report]
4. Can IRS Assessment For Employee Share Of FICA And Income Tax Withholding Be  Discharged In Bankruptcy? [February 2000 Report]
5. Can Corporation Treat Sole Shareholder-Officer As An Independent Contractor?  [March 2000 Report]
6. Bankruptcy Court Says Section 6672 Responsible Person Employment Tax Liability Issues Present  "Unique Questions" [March 2000 Report]
7. Hoping to Avoid Employment Taxes, Attorney Required Employees to Incorporate [April 2000 Report]
8. Criminal Liability Imposed for Failure to Pay Employment Taxes [April 2000 Report] 
9. Courier and Messenger Firm Improperly Paid Drivers Using “Two-Check System” [May 2000 Report]
10. IRS Employment Tax Examiners Are Occasionally Confused on Proper Procedures  [May 2000 Report] 
11. Car “Shuttlers” or “Hikers” Held Employees for Federal Employment Tax Purposes [June 2000 Report]
12. Industry Practice Safe-Harbor in Section 530 Not Easy to Prove [June 2000 Report] 
13. Truck Owner-Operators Received Employee Wages And Not Lease Payments Attributable To Independent Business [July 2000 Report]
14. Employee Leasing Firm and Its Client Have Separate FICA and FUTA Wage Bases [July 2000 Report] 
15. IRS Says Corporation’s Payments to Owner/Officer Were Wages [August 2000 Report]
16. Despite Private Letter Rulings Supporting Firm, Court Dismissed Claim Based On Section 530(b) [August 2000 Report]
17. Beauty Salon That Treated Workers as Independent Contractors Did Not Have Right to Abatement of Interest [September 2000 Report]
18. Court Holds Carpet Installers Are Independent Contractors But Helpers Are Employees; Court Held Firm May Not Use Taxes Withheld From Installers to Offset Firm's Obligation to Withhold Taxes From the Helpers [September 2000 Report]
19. Firms That Misclassify Workers Have Limited Right To Interest-Free Payment Of Employment Taxes [October 2000 Report]
20. IRS Advises Against Use Of Stipulated Decision In Tax Court Employment Status Proceedings [October 2000 Report]
21. Jury Finds Fantasy Booth Performers Are Employees
    [November 2000 Report]
22. Firm Using Real Estate Broker In Dual Capacity May Treat Broker As Statutory Independent Contractor [November 2000 Report]
23. IRS Form 1040, Schedule C, And Form W-2 Do Not Mix [December 2000 Report]
24. Firm Treated Automobile Allowance Paid To Drivers As Non-Wages IRS Disagreed. [December 2000 Report]

[ Page updated: April 29, 2008 ]