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List of 2010 Articles
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The Independent Contractor Report

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2010

  1. Disability discrimination claim by independent contractor (medical doctor) against private firm (hospital) may proceed, ninth circuit decides. Rehabilitation Act may not be limited to claims by employees. Independent contractors may state claims against the entities that hire them.
    January 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  2. Janitors / franchisees did in fact receive remuneration from franchisor for unemployment tax purposes. State appeals court overruled decision of administrative law judge (ALJ). Matter remanded to ALJ to decide whether janitors fell within statutory independent contractor exclusion of the Oregon Revised Statutes.
    January 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  3. IRS employment tax audit is discoverable in civil class action lawsuit. Court ordered FedEx to provide IRS Notice of Proposed Assessment. Notice found misclassification of drivers by FedEx.
    February 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  4. Federal tax law permits employers to correct certain employment tax errors interest-free. To aid understanding, new IRS Revenue Ruling presents 10 hypothetical situations. Some of the hypotheticals deal with underpayment of employment taxes from worker misclassification as independent contractors.
    February 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  5. Drivers filed class-action suit against limousine firm for alleged wage and hour law violations. Drivers alleged that firm failed to pay for on-call time between assignments. Court of appeal ordered trial court to certify two proposed driver subclasses.
    March 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  6. Computer programmer is independent contractor for purposes of overtime and benefit laws.
    When he died, his estate sued claiming employee status, alleged unpaid overtime and other benefits. Defendants (health insurance company and information technology firm) successfully argued he was independent contractor thus not eligible for benefits or overtime.
    March 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  7. Cab drivers sued cab company contending drivers / lessees were wrongfully classified as independent contractors and not as employees. The class action suit alleged denial of workers' compensation insurance, minimum wages, security deposits, meal and rest breaks. Court of Appeals, trial court agree matter should not be class action.
    April 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  8. IRS rules nanny is employee, not independent contractor. Parent with children paid nanny, provided Form 1099-MISC. In response to nanny’s IRS Form SS-8, IRS determined employee status.
    April 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  9. Alleged employer jumped the gun when it sued in superior court to set aside Employment Development Department assessment. California statutes do not provide for judicial review of the Appeals Board's reassessment decision. Employers must pay EDD assessment, file a claim for refund, exhaust administrative procedures, then sue for a refund.
    May 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  10. IRS says musician is employee of church, not independent contractor. Church provided Form 1099-MISC each year. He played music at the church on Sundays.
    May 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  11. Source code programmer was not independent contractor for purposes of Federal Copyright Act. He testified that he never considered himself an employee of firm. Subject worker found to be employee after court weighed "common law factors in light of circumstances.”
    June 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  12. Oil and gas well consultants are not ICs according to Wyoming unemployment tax division. Unemployment Ins. Commission, Wyoming Supreme Court agree that subject workers were employees. Firm apparently did poor job with evidence; court noted documents prove that "eight consultants were paid remuneration but do nothing to prove they were ICs.”
    June 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  13. Federal government report says workers misclassified as independent contractors add to tax gap. A significant percent of employers misclassify workers. Misclassification causes enormous tax losses for state and federal government.
    July 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

  14. Real estate agent is independent contractor as to real estate fees and commissions. Attempt by agent to assign income to his corporation resulted in this tax litigation. Agent failed to report the income on his Form 1040, Schedule C.
    July 2010 Report ---> click here to view --->  Click here to get this issue in PDF format.

[ Page updated: Monday, June 28, 2010 ]