Worker Status DB - PARTIAL
|
Type
of Worker |
|
Accountant
/ bookkeeper for sanitation district of small city government,
part-time |
|
Accountant
for restaurant |
|
Accountant, licensed public |
|
Accounting
technician hired under personal services contract |
|
Accounting
temp turned CFO |
|
Actors who
voice radio and TV commercials |
|
Adult
entertainers, fantasy booth performers |
|
Afloat
workers, tugboat crews |
|
Afloat
workers, tugboat crews |
|
Aides,
non-skilled home aides for elderly; engaged by Maryland "Residential
Service Agency" |
|
Air-conditioning equipment and associated ductwork workers |
|
Alien
workers, undocumented workers, illegal workers |
|
Aliens,
nursery workers |
|
All types |
|
All types. |
|
Applicator
or installer, vinyl siding |
|
Applicators, roofing & siding. Firm repaired and modernized dwelling
houses and other buildings. |
|
Applicators, roofing and siding, paid by unit or square |
|
Applicators, siding and roofing |
|
Appraiser,
real estate, used by federal agency |
|
Appraisers, real estate |
|
Appraisers, real estate |
|
Appraisers, real estate, unlicensed |
|
Arizona
workers |
|
Artist,
computer graphic, catalogs |
|
Assistant
to the president of the National Coalition of IRS Whistleblowers |
|
Assistant,
surgical, paid by the hour and working "as needed" |
|
Associate,
business development |
|
Attendant,
parking |
|
Attendant,
public park |
|
Attendants
(personal), companions or household care services |
|
Attorney /
owner of corporation received wages and was not an IC |
|
Attorney
at law, lawyer, corporate officer |
|
Attorney
engaged as tax attorney, board member, shareholder, found by IRS to
be responsible person |
|
Attorney
treating self as independent contractor of his law corporation |
|
Attorney,
Hawaii trial attorney as corp. owner |
|
Attorney,
part time for county, 25 percent of time devoted to county |
|
Attorney,
public defender |
|
Attorney,
temporary |
|
Attorneys
and secretaries working in law office |
|
Attorneys
hired by another attorney |
|
Attorneys,
lawyers, Of Counsel attorneys |
|
Attorneys,
referral fees paid to retired attorneys |
|
Audiologist |
|
Auto body
shop workers |
|
Auto, car
body mechanic |
|
Bail bond
agents, licensed |
|
Bakery
production workers, bakery goods route distributors |
|
Bakery
truck driver who was union member |
|
Basketball
player with personal service corporation (PSC) |
|
Beauticians leasing space at beauty salon treated as lessees |
|
Beauty
salon workers |
|
Bingo
Palace Operator |
|
Body shop
worker |
|
Boiler
maintenance worker, painting water storage tanks and boilers |
|
Bookkeeper
for small medical clinic |
|
Bookkeeper, tax work, collections advisor, part-time |
|
Bookkeeper, treasurer of corporation |
|
Booth
performers, adult entertainment, fantasy booths |
|
Broker,
real estate |
|
Bus
drivers, school, proposed legislation, HR 605 |
|
Cable
installers and splicers |
|
Cable
installers, house drops |
|
Cable
television installers |
|
Car
dealer's payments to contractors |
|
Car
dealership franchisee, applicant |
|
Caregiver
or companion for elderly welfare recipient, housekeeping, laundry,
meal preparation, etc. |
|
Carpenter |
|
Carpenter
that failed to file return |
|
Carpenters, framing, and laborers |
|
Carpet
installers and helpers |
|
Carrier or
delivery person, weekly advertising guide or paper |
|
Casual
laborers (cleaning and janitorial) and purported business partner |
|
Caterers,
mobile |
|
Certified
public accountant (CPA) |
|
Chef or
cook at monastery |
|
Child care
home operator |
|
Child care
provider / teacher |
|
Child care
worker, in-home |
|
Children,
work by, family business, Schedule C deduction |
|
Chiropractors at holistic health care center |
|
Clerical
worker |
|
Clerical
worker, part time, general duties including filing and doing travel
vouchers |
|
Clerk,
temporary administrative, for nonprofit entity |
|
Computer
consultant for university, management of existing system,
development of new systems |
|
Computer
consultant for university, statistical analysis programs |
|
Computer
consultant, expert |
|
Computer
consultants |
|
Computer
consultants |
|
Computer
data manager for state government entity |
|
Computer
operator working at home for husband's business and another firm |
|
Computer
programmers, temporary placement |
|
Computer
related services |
|
Computer
word processor in law office |
|
Construction |
|
Construction |
|
Construction inspector, elementary school |
|
Construction site field inspector or supervisor |
|
Construction worker |
|
Construction workers, drywall |
|
Construction, carpenter |
|
Construction, carpenter |
|
Construction, carpenter |
|
Construction, carpenter injured on job. Workers' comp. deducted from
pay but not payroll tax. |
|
Construction, carpenter, injured at residential construction cite |
|
Construction, carpenters |
|
Construction, carpenters (16) and Subchapter S Corporation Officers
(2) |
|
Construction, concrete subcontractor |
|
Construction, door hanger |
|
Construction, drywall finisher |
|
Construction, drywall worker |
|
Construction, drywallers |
|
Construction, general contractor |
|
Construction, masonry workers |
|
Construction, plumber / electrician |
|
Construction, renovation workers (160) |
|
Construction, roofers |
|
Construction, roofers |
|
Construction, roofers |
|
Construction, roofers |
|
Construction, roofers |
|
Construction, roofers |
|
Construction, subcontractor, electrical |
|
Construction, welders, natural gas transmission pipelines |
|
Consultant, declassification of national security information |
|
Consultant, software |
|
Consultant, trade, business including negotiations |
|
Consultants, temporary nuclear power health physics |
|
Controller
of company, accountant |
|
Controller
of company, accountant |
|
Cook,
personal, domestic servant |
|
Coordinator for federal agency, religious (Catholic) education |
|
Coordinator for government entity (city), special events, four hours
per month |
|
Coordinator of state agency project helping persons with severe
physical or emotional disabilities |
|
Coordinator, museum data base |
|
Coordinator, technology education program for State Board of
Education, 60% of time spent on program |
|
Corporate
officer treated as independent contractor |
|
Corporate
officers, personal liability for payroll taxes |
|
Corporation officer, individual bankrupt, Chapter 11 |
|
Corporation officer, responsible person |
|
Cosmetologists or hair stylists renting chair or booth, fixed
monthly rent |
|
Cosmetologists or hair stylists renting chair or booth, percentage
rent |
|
Cosmetologists, hair stylists or beauticians renting chair or booth,
percent rent, $50 min. per week |
|
Cosmetologists, hair stylists or beauticians renting chair or booth,
percentage rent with no min. |
|
Cosmetologists, hair stylists renting exclusive chair or booth,
percent rent, no fixed rent or min. |
|
Cosmetologists, hair stylists, apprentice or licensed |
|
Cosmetologists, hair stylists, licensed, oral subleases, percentage
and no fixed rent |
|
Counselor,
alcohol and drug abuse, licensed, part-time |
|
Counselors, family, unlicensed graduate student |
|
Counselors, personal financial management |
|
Courier
firm that failed to withhold income and employment taxes |
|
Couriers
and messengers receiving "second check" for purported
"reimbursement" |
|
Couriers
and messengers receiving two checks - one W-2 type and one 1099 type |
|
Couriers
and messengers that deliver packages locally |
|
Couriers
for delivery firm servicing mortgage and home lending industry |
|
Couriers,
car and bicycle |
|
Court
monitors, child support hearings |
|
Court
Reporter |
|
Court
reporter for county court, part-time |
|
Court
reporter working for district court |
|
Court
reporter, court proceedings |
|
Court
reporters |
|
Court
reporters; "exchange reporters" for law reporting firm |
|
Court
shorthand reporters |
|
Crab meat
pickers |
|
Crew
member on fishing boat, crew numbered fewer than 10 |
|
Crew,
cook, mate and engineer on scallop fishing boat |
|
Crowd
control workers at public events |
|
Crowd
control workers at public events |
|
Crown
Zellerback worker |
|
Cruise
vessel / ship workers |
|
Custodian
or janitor of armory, job obtained after bid |
|
Custodian,
on-site |
|
Cutters,
logging |
|
Dancers
(exotic, topless), waitresses, disc jockeys, bartenders, doormen |
|
Dancers,
exotic, adult entertainment |
|
Dancers,
exotic, entertainers |
|
Dancers,
exotic, nude |
|
Dancers,
exotic, nude and semi-nude |
|
Dancers,
exotic, nude dancing performances |
|
Dancers,
nude |
|
Dancers,
nude and semi-nude |
|
Dancers,
nude and semi-nude |
|
Data
entry, sorting, cataloging and indexing of husband's music library
by wife in-home |
|
Delivery
persons, delivery of monthly periodicals to subscribers |
|
Delivery
persons, free weekly shopping paper and inserts |
|
Deliveryman for advertising printing and distribution firm |
|
Deliveryman, owner-operator |
|
Demonstrators, food |
|
Demonstrators, food and cosmetic products |
|
Demonstrators, food products in grocery stores |
|
Demonstrators, grocery and department stores |
|
Demonstrators, grocery products |
|
Demonstrators, grocery products |
|
Demonstrators, product |
|
Demonstrators, products in grocery and department stores |
|
Demonstrators, products, grocery store |
|
Dental
assistant |
|
Dental
assistants or hygienists |
|
Dental
office workers |
|
Dentist
operating an oral surgery clinic for debtor-hospital |
|
Dentist,
full-time, who paid own rent, utilities, equipment and supplies |
|
Dentist,
general |
|
Dentist,
incorporated |
|
Dentists |
|
Dentists
engaged by other dentist operating family dental care offices |
|
Dentists
hired by other dentist |
|
Dentists
performing services at clinic |
|
Dentists
who conduct their practices at firm's facilities |
|
Dentists
working at dental care centers |
|
Dentists
working for other dentist (Dr. Briscoe d/b/a Institutional Dental
Systems) |
|
Dentists,
several working at dental care firm |
|
Developer,
real estate |
|
Developmentally disabled in sheltered employment |
|
Developmentally disabled in sheltered employment and supported
living programs |
|
Developmentally disabled participants undergoing evaluation before
placement |
|
Developmentally disabled working at work activity center and
sheltered workshop |
|
Dietician,
registered |
|
Direct
seller as defined in section 3508(b)(2) |
|
Direct
sellers of consumer products under IRC 3508 |
|
Direct
sellers under IRC 3508 |
|
Direct
sellers under IRC 3508 |
|
Director
and 75 percent shareholder |
|
Director
of corporation and IRC 6672 liability |
|
Director
of educational program of International Assoc. of Fire Fighters
(IAFF) |
|
Disabled,
developmentally |
|
Disc
jockeys |
|
Disc
jockeys and musicians |
|
Distributors of telephone directories |
|
Distributors, bakery goods |
|
Distributors, bakery goods |
|
Distributors, direct sellers of consumer products |
|
Distributors, household cleaning system |
|
Distributors, snack food |
|
Doctor of
veterinary medicine (DVM); drywall firm owner |
|
Doctor
working in Pakistan for American agency |
|
Doctors of
optometry (ODs) |
|
Doctors of
veterinary medicine, working overtime |
|
Domestic
workers |
|
Domestic
workers, personal in-home care providers (mainly relatives of care
recipient) |
|
Driver /
operator of tractor used to clean corral |
|
Driver,
cab |
|
Driver,
delivered bakery products to 6 or 7 stores |
|
Driver,
truck, "over-the-road truck driver" |
|
Drivers |
|
Drivers
(truck owner-operators), auto body repairman, mechanics |
|
Drivers
for "small truck fleets" |
|
Drivers or
lessees, taxicabs |
|
Drivers
that deliver documents and packages |
|
Drivers,
auto parts delivery |
|
Drivers,
car shuttler |
|
Drivers,
couriers and messengers |
|
Drivers,
delivery |
|
Drivers,
delivery of roses and other flowers |
|
Drivers,
delivery, school buses |
|
Drivers,
freight |
|
Drivers,
limousine |
|
Drivers,
limousine |
|
Drivers,
limousine chauffeurs |
|
Drivers,
limousine industry |
|
Drivers,
limousine owners |
|
Drivers,
milk and dairy products route |
|
Drivers,
moving and storage |
|
Drivers,
school bus |
|
Drivers,
shuttle service |
|
Drivers,
shuttle service |
|
Drivers,
snow plow |
|
Drivers,
taxi |
|
Drivers,
taxi |
|
Drivers,
taxi |
|
Drivers,
taxi |
|
Drivers,
taxi |
|
Drivers,
taxicab lessee who pays fixed fees |
|
Drivers,
taxicab lessee-operators who paid rent, no accounting of fares
required |
|
Drivers,
taxicab lessee-operators, $30/12 hr. shift rent and 15 cents/mile;
no accounting of fares |
|
Drivers,
taxicab owner-operators or lessee-operators paid fixed fee and not
percentage of gross |
|
Drivers,
tractor |
|
Drivers,
tractor |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck |
|
Drivers,
truck (not owner operators) |
|
Drivers,
truck (not owner-operator) |
|
Drivers,
truck (not owner-operators) |
|
Drivers,
truck (not owner-operators) |
|
Drivers,
truck (not owner-operators) |
|
Drivers,
truck (not owner-operators), paid per mile plus percentage of gross
revenue |
|
Drivers,
truck owner-operators |
|
Drivers,
truck owner-operators (coal delivery) |
|
Drivers,
truck owner-operators and their assistant drivers performing
temporary delivery services |
|
Drivers,
truck owner-operators driving interstate |
|
Drivers,
truck owner-operators, moving and storage |
|
Drivers,
truck owner-operators, petroleum asphalt transportation |
|
Drivers,
truck, and billing clerks |
|
Drivers,
truck, household goods |
|
Drivers,
truck, interstate |
|
Drivers,
truck, neither leasing nor owning |
|
Drivers,
truck, not owner-operators |
|
Drivers,
truck, owner-operators, long-haul |
|
Drivers,
truck, sand and gravel |
|
Drivers,
truck, store merchandise |
|
Drivers,
truck, tractor owner-operator |
|
Drivers,
truck, tractor trailer, leased drivers |
|
Drivers,
truck, tractor-trailers, drivers leased with |
|
Drivers,
vehicle shuttlers or hikers |
|
Drywall
installers, residential and commercial, "Point Up men" |
|
Drywall
worker |
|
Drywall
workers and painters |
|
Editor,
computer manual manuscripts, engaged for 3 months, worked in her
home |
|
Elder care
providers and nannies |
|
Elder,
presiding elder of Church |
|
Elected or
Appointed Officials, State |
|
Election
workers (election judge, clerk and full-time administrator) of
political party |
|
Election
workers and information reporting requirements |
|
Emergency
room doctors |
|
Employee
of family market sues over wage withholding |
|
Employee,
admitted, reimbursement payments to |
|
Employees |
|
Employees,
admitted, no status issue |
|
Employer
and responsible person subject of IRS foreclosure action |
|
Engineer,
designer, drafter, computer programmer, systems analyst |
|
Engineering services, part-time hourly, by college professor of
engineering |
|
Engineers,
automobile design |
|
Engineers,
consulting, public water supply and sewage disposal projects |
|
Engineers,
designers of dies |
|
Engineers,
industrial |
|
Entertainers, private parties and events |
|
Equipment
operator (tractor during forest fire) for government agency |
|
Evaluators
or panelists, product testing, cat litter sniffing |
|
Examiner
of designated companies |
|
Examiner
of designated companies |
|
Executive,
payment to, for cancellation of employment contract |
|
Exotic
dancers, nude dancers |
|
Fabricators, auto parts |
|
Faculty of
university, research grants from foundation |
|
Families
paid by charity under federal child care At-Risk and Block Grant
programs |
|
Farm
laborers paid by farm labor contractor |
|
Farm
worker |
|
Farm
workers, migrant, pickling cucumbers |
|
Finance
manager for car dealership |
|
Finance
officer, school district |
|
Foreign
workers |
|
Framing
subcontractor (former employee) |
|
Freelancers or temporary agency employees for Microsoft Corporation |
|
Game
operator at traveling carnival, Water Race Game |
|
Garment
industry contractors |
|
Garment
piece-workers working at home, assemble garments, over 100 workers |
|
Gas
station operators |
|
General
contractor, remodeling small commercial and residential projects,
subcontractors used by |
|
General
partners of partnership failing to pay employment taxes |
|
Goat
herder |
|
Golf
caddies |
|
Golf
director, head golf pro, assistant golf pros, director of tennis,
head tennis pro |
|
Golf
professional, assistant |
|
Government
agency workers, state, local or federal |
|
Government
workers, NAFI |
|
Grocery
bagger at military commissary |
|
Groomer of
pets, groomers working for a mobile grooming service |
|
Groomer of
pets, kennel groomer (services performed on kennel's premises) |
|
Groomer of
pets, pet hotel groomer (services performed on "hotel" premises) |
|
Groomers
of pets performed services for boarding and sales firm |
|
Groomers
of pets performed services for pet grooming service |
|
Hair
stylists, cosmetologists, under chair lease or booth rental |
|
Hairstylist, aesthetician, massage therapist, and nail technicians |
|
Handicapped or learning disabled at nonprofit organization for
therapy |
|
Handicapped or learning disabled at private sector firm |
|
Health
aide for escorts |
|
Health
professional engaged in clinical practice |
|
Hearing
officers for state agency |
|
Hockey
players, professional |
|
Home care
aides |
|
Home
caregiver or provider hired by state government agency |
|
Home
health care provider for local government agency |
|
Home-care
workers |
|
Homemakers
under State program providing home care |
|
Horse
breeder |
|
Horse
jockey |
|
Housekeeper |
|
IBM former
employees, over 2,600 former employees |
|
Ice cream
vendors, leasing trucks from firm and buying products from firm |
|
Independent contractor participating in qualified plan |
|
Independent contractors, in general |
|
Inmates,
prison workers |
|
Inspector,
building |
|
Inspector,
school construction |
|
Inspectors, insurance, part-time residential |
|
Inspectors, quality control |
|
Inspectors, vendor surveillance |
|
Installer,
carpet |
|
Installers
and hangers, television cable |
|
Installers' helpers paid by firm and not by installers |
|
Installers, cable television service |
|
Installers, cable, held employees of firm |
|
Installers, carpet |
|
Installers, carpet |
|
Installers, carpet |
|
Installers, carpet |
|
Installers, carpet and vinyl flooring |
|
Installers, carpet installers and helpers |
|
Installers, shelving and bath accessories |
|
Installers, window, wall and floor coverings |
|
Instructor
and lecturer for Fayetteville State Univ. and Fayetteville Technical
Community College |
|
Instructor, flight |
|
Instructor, part-time, teaches classes for state-affiliated entity |
|
Instructor, part-time, teaches for state-affiliated entity, flat
rate |
|
Instructor, part-time, teaches for state-affiliated entity, flat
rate |
|
Instructor, part-time, teaches for state-affiliated entity, flat
rate |
|
Instructor, part-time, teaches for state-affiliated entity, flat
rate |
|
Instructor, part-time, teaches for state-affiliated entity, flat
rate |
|
Instructor, part-time, teaches for state-affiliated entity, flat
rate |
|
Instructor, part-time, teaches for state-affiliated entity, flat
rate |
|
Instructor, part-time, teaches for state-affiliated entity, flat
rate |
|
Instructor, part-time, teaches for state-affiliated entity,
percentage of fees |
|
Instructor, part-time, teaches for state-affiliated entity,
percentage of fees |
|
Instructor, state affiliated educational organization |
|
Instructors, attorneys, and substitutes |
|
Instructors, behind-the-wheel driving |
|
Instructors, teachers, dance instructors at dance studio |
|
Instructors, traffic violator school |
|
Insulators |
|
Insurance
agent |
|
Insurance
agent & magazine sales for insurance company subsidiary |
|
Insurance
agent for Allstate Ins. Co., various lines, received Form W-2 |
|
Insurance
agent for Automobile Association of America (AAA) |
|
Insurance
agent for New York Life |
|
Insurance
agent operating agency for Nationwide Mutual Insurance Co. |
|
Insurance
agent, life |
|
Insurance
agents |
|
Insurance
agents |
|
Insurance
agents |
|
Insurance
agents claiming IC status when employer treated as employees |
|
Insurance
agents for Allstate Ins. Co., various lines, received Form W-2 |
|
Insurance
agents for Allstate Insurance, "neighborhood office agents" |
|
Insurance
agents for Allstate treated as employees by Allstate |
|
Insurance
agents selling insurance and financial products |
|
Insurance
agents, general agents, life insurance |
|
Insurance
Agents, IRS Litigation Strategy for Claiming Independent Contractor
Status |
|
Insurance
general agent, manager of agency |
|
Insurance
sales agents |
|
Insurance
sales district manager (recruit, hire, train, and supervise
insurance agents) |
|
Insurance
sales, Allstate Ins. Co. agents |
|
Insurance
salesperson or agent, independent insurance agent |
|
Insurance
salesperson, Allstate Neighborhood Office Agent |
|
Insurance
salesperson, auto, liability, and health |
|
Insurance
salesperson, general agent |
|
Insurance
salesperson, life insurance, full-time |
|
Intern,
accounting work for government agency |
|
Interpreters for deaf for state agency |
|
Interpreters for hearing impaired |
|
Interpreters, court, licensed or state certified paid per diem |
|
Irrigation
worker, lawn |
|
Janitor
treated as IC by U.S. Post Office. 20 hours per week for 5 years. |
|
Janitor,
work done personally, no assistants engaged |
|
Janitorial
and watchmen services; clients contract with firm that hires janitor |
|
Janitorial
service workers paid by several property owners |
|
Janitorial
workers |
|
Janitorial
workers paid by agency |
|
Laborers,
contract |
|
Laborers,
day, tobacco farm |
|
Laborers,
day, tobacco farm |
|
Laborers,
unloading truck |
|
Landscape
and janitorial workers |
|
Language
interpreters |
|
Law clerk |
|
Law clerk,
part time |
|
Lawyer,
attorney at law |
|
Lawyer,
attorney at law, law corporation partner |
|
Leased
employees, liability of leasing company |
|
Lecturer,
automotive safety and good driving practices, product testing |
|
Legal
intern |
|
Life
insurance salesman, former, disabled |
|
Lifeguard |
|
LLC sole
member, manager |
|
Loan
officers of mortgage broker |
|
Loan
representative for mortgage company |
|
Loan
solicitors and property appraisers at firm that obtains and
processes mortgage loans |
|
Logger |
|
Logger |
|
Logger,
faller, cutter |
|
Logger,
faller, cutter |
|
Loggers |
|
Loggers |
|
Loggers |
|
Loggers
who cut, skid, bunched. Some also did "rain days" equip. maint. as
employees at min. wage |
|
Loggers
who cut, skid, bunched. Some also did "rain days" equip. maint. as
employees at min. wage |
|
Logrunner
and driver |
|
Longshore
dock worker |
|
Lumber and
construction material brokers |
|
Maid |
|
Mail
carrier for Federal agency (U.S. Postal Service) |
|
Mail
carrier paid by firm contracting with Postal Service |
|
Mail
delivery |
|
Mail
handler / artist |
|
Maintenance and remodeling worker, apartment complex |
|
Maintenance worker for public library system |
|
Maintenance workers, roofing, tree trimming, etc. |
|
Maintenance, garden |
|
Maintenance, handyman, yard care, farm worker |
|
Make-up
artist |
|
Management
consultant for international management consulting firm |
|
Manager,
district, insurance |
|
Manicurists working at salon, no lease or rent paid for space |
|
Marketing
representatives |
|
Masseuse
(therapeutic massages) at chiropractic office |
|
Masseuse
(therapeutic massages) at chiropractic office |
|
Masseuses
who worked at massage parlor |
|
Mechanical
engineer for manufacturing co. |
|
Mediator,
state judicial department mediation service |
|
Medical
doctor doing business through professional corporation |
|
Medical
doctor providing services to Dept. of Water and Power |
|
Medical
doctor, officer, shareholder |
|
Medical
residents, former, at University of Minnesota Medical Center |
|
Mental
health worker for local government |
|
Mentally
retarded (280), sheltered workshop at non-profit organization,
mainly assembly work |
|
Mentally
retarded and developmentally assisted workers |
|
Mentally
retarded and developmentally disabled workers in sheltered workshop |
|
Mentally
retarded individuals in workshop setting |
|
Merchandisers that take inventories, repackage, and arrange displays |
|
Migrant
workers, harvest pickling cucumber crop, "share farmers" |
|
Mine
workers |
|
Minister,
ordained, Christian Heritage Church, member of International
Pentecostal Holiness Church |
|
Minister,
ordained, United Methodist Church |
|
Ministers,
United Methodist Church |
|
Missionary
(minister), Assembly of God Church |
|
Music
tutor for county schools |
|
Music
tutor for county schools, works two days per week, two hours per day |
|
Musician,
band, guitarist |
|
Musician,
bassoonist, orchestra member |
|
Musician,
professional rock |
|
Nail salon
workers, cosmetologists, manicurists, estheticians |
|
Neurosurgeon; medical doctor |
|
News
writer, editor, photographer, newspaper |
|
Newspaper
assembler |
|
Newspaper
carrier |
|
Newspaper
carrier |
|
Newspaper
carrier |
|
Newspaper
carrier |
|
Newspaper
carrier |
|
Newspaper
carrier |
|
Newspaper
carrier |
|
Newspaper
carrier for distributor |
|
Newspaper
carrier for distributor |
|
Newspaper
carrier for distributor |
|
Newspaper
carrier or delivery person |
|
Newspaper
carrier or delivery person |
|
Newspaper
carrier under "Delivery Agent Agreement" |
|
Newspaper
carrier, free weekly shoppers |
|
Newspaper
carrier, motor route |
|
Newspaper
carrier, newspaper delivery, Motor Dealer Agreement |
|
Newspaper
carrier, newspaper delivery, Motor Dealer Agreement |
|
Newspaper
carrier, part-time, home subscribers |
|
Newspaper
carrier, route |
|
Newspaper
carrier, telemarketer, administrative assistant |
|
Newspaper
carriers |
|
Newspaper
carriers for Batesville Guard Record |
|
Newspaper
carriers, motor route |
|
Newspaper
delivery |
|
Newspaper
delivery drivers |
|
Newspaper
delivery people |
|
Newspaper
delivery people |
|
Newspaper
delivery people |
|
Newspaper
delivery person |
|
Newspaper
delivery person (newspapers, flyers, other matter) |
|
Newspaper
delivery person, 13 years old, hit by car |
|
Newspaper
delivery person, distribution of bundles to carriers |
|
Newspaper
delivery, hauler |
|
Newspaper
distributor |
|
Newspaper
vendor, street corner |
|
North
Carolina nonresident ICs, withholding from |
|
Nurse |
|
Nurse,
licensed practical, private duty |
|
Nurse, LPN,
temporary staffing |
|
Nurse,
registered (RN), homebound clients |
|
Nurse,
registered, RN |
|
Nurses |
|
Nurses |
|
Nurses |
|
Nurses
(agencies that provide nurses to hospitals) |
|
Nurses and
others paid "bonuses" by medical placement firm |
|
Nurses
placed in hospitals by placement agencies |
|
Nurses
working through registry |
|
Nurses,
aids and sitters |
|
Nurses,
aids and sitters |
|
Nurses,
assistant, private |
|
Nurses,
critical care, hospital setting |
|
Nurses,
dialysis treatment |
|
Nurses,
full time, paid hourly rate |
|
Nurses,
home care |
|
Nurses,
licensed or registered |
|
Nurses,
licensed practical, home health aides, companions, baby sitters |
|
Nurses,
on-duty hospital setting, supplied by registry |
|
Nurses,
on-duty hospital setting, supplied by registry |
|
Nurses,
on-duty hospital setting, supplied by registry |
|
Nurses,
private duty |
|
Nurses,
registered and practical |
|
Nurses,
registered and practical |
|
Nurses,
registered, paid by registry or agency |
|
Nurses,
registered, performing long-term assessments |
|
Nurses,
registered, supplied to hospitals for ER rooms and intensive care
units |
|
Nurses,
RNs and LPNs |
|
Nurses,
RNs, topical high oxygen pressure treatments at city nursing home |
|
Nurses,
student |
|
Nurses,
temporary nurses to hospitals ($7 million misclassification
assessment) |
|
Nursing
services |
|
Off-Duty
Law Enforcement Officers |
|
Office
clerk for government agency |
|
Office
manager (law office), secretary |
|
Office
worker engaged in routine office tasks |
|
Officer --
CPA, co-owner, treasurer, and director assessed as responsible
person |
|
Officer
(president) of professional public accountancy corporation |
|
Officer /
owner (40 percent) of corporation |
|
Officer /
owner of closely held corporation |
|
Officer /
shareholders as IRC 6672 responsible persons |
|
Officer
and shareholder of corporation |
|
Officer
and shareholder receiving so-called royalties |
|
Officer
liable as IRC 6672 responsible person, dischargeability in
bankruptcy |
|
Officer of
corporation lacking actual authority |
|
Officer of
corporation with no check signing authority |
|
Officer of
corporation, officer had no effective way to pay payroll taxes |
|
Officer of
corporation, past officer, liability for payroll taxes |
|
Officer of
corporation, personal liability for employment taxes |
|
Officer of
corporation, president |
|
Officer of
corporation, president, former |
|
Officer of
corporation, secretary |
|
Officer, C
Corporation, CPA owner |
|
Officer,
corporation |
|
Officer,
director and sole shareholder of corporation |
|
Officer,
shareholder of corporation |
|
Officers
(attorneys) of S corporation engaged in law practice |
|
Officers
(attorneys) of S corporation engaged in law practice |
|
Officers
and owners of family corporation |
|
Officers
of corporation, misclassified |
|
Officers,
insurance company |
|
Officers,
real and nominal, of S corporation with revoked charter |
|
Oil field
maintenance, overseas |
|
Oil well
pumpers |
|
Oilfield
rig welders |
|
Operator
of city cable television station |
|
Orchestras, leaders and members or musicians |
|
Owner -
officer, closely held corporation |
|
Owner of
limited liability company and trust |
|
Owner of S
corporation |
|
Owner of
two corp.'s, criminal conviction for failure to actually pay over
payroll taxes |
|
Owner,
automobile parts business, attempted delegation of payroll tax
duties. |
|
Owner-operators delivering for licensed motor carrier |
|
Oyster
shuckers |
|
Painter |
|
Painter,
automobile |
|
Painter,
residential |
|
Paralegal
working for lawyer |
|
Parents of
disabled child |
|
Parking
lot attendant |
|
Parking
lot attendants, ushers, ticket takers, etc |
|
Partner in
partnership, Form SS-8 Submissions Involving |
|
Pediatric
surgeons, shareholders, status of payments to |
|
Performer,
opera |
|
Personal
care assistants (PCA's) |
|
Persons
with developmental, behavioral, and/or physical disabilities |
|
Persons
with developmental, behavioral, and/or physical disabilities |
|
Pet
groomers |
|
Ph.D.
receiving post-doctoral fellowship grant from university |
|
Photographer, freelance |
|
Photographers, outside |
|
Physician |
|
Physician
who had staff privileges at a hospital |
|
Physician
working through his professional corporation |
|
Physician,
emergency room pediatrician at Michael Reese/Humana Hospital |
|
Physician,
medical director, Lamaze instructors and record transcribers |
|
Physician,
part time at one of several off-cite clinics operated by firm |
|
Physician,
pathologist and laboratory head at two hospitals |
|
Physician,
surgeon operating at Walter Reed Army Medical Center |
|
Physicians |
|
Physicians
on Medicaid eligibility review board |
|
Physicians
serving as medical directors and program directors |
|
Physicians
used as "medical directors" |
|
Physicians, board certified ER, referred to hospital by agency |
|
Physicians, emergency |
|
Physicians, emergency room |
|
Physicians, emergency room |
|
Physicians, emergency room, at hospital that is organization of
Catholic Church |
|
Physicians, full time, at clinic |
|
Physicians, hospital |
|
Physicians, medical director and part-timers, urgent care center |
|
Physicians, surgeons |
|
Pilot of
vessel |
|
Pipe
fitter, construction worker |
|
Plant
manager, plastics company |
|
Plumbing
workers |
|
Police
officer, off-duty |
|
Poultry
processing workers |
|
President
and owner of Subchapter S Corporation |
|
President
of co., failure to pay over withholdings |
|
President
of corporation |
|
President
of home health services corporation that owed $600,000 in employment
tax and additions |
|
President
of small corporation, late year end paycheck allegedly given back |
|
President
of Subchapter "S" corporation, drywall construction |
|
President
of subchapter S corporation |
|
President,
closely held corporation |
|
Prison
inmates, state prison |
|
Process
server using Schedule C but receiving W-2 |
|
Process
servers for firm servicing various attorneys |
|
Product
demonstrators |
|
Product
demonstrators working at customers' premises under written agreement |
|
Professor
of Shakespeare at Nassau Community College, NY |
|
Professor
on Sabbatical in Singapore |
|
Professor,
university, giving seminars |
|
Prostitutes or attendants |
|
Prostitutes or parlor attendants |
|
Prostitutes, so-called attendants |
|
Psychiatrists, court appointed examiners |
|
Psychiatrists, licensed, part-time (6 to 8 hours per month) |
|
Psychologists in hospital setting |
|
Psychologists, licensed, part-time, "as needed" |
|
Radiation
therapist |
|
Railroad
workers, tie down man, gantry operator, spotter |
|
Reader for
blind attorney |
|
Real
estate agents |
|
Real
estate agents |
|
Real
estate agents and direct sellers of consumer products |
|
Real
estate broker and manager, dual service |
|
Registered
(NASD) representative for broker-dealer |
|
Registered
nurse placed by agency |
|
Relocation
assistance specialist, government-sponsored military support center |
|
Repair
people, and parts workers, auto body |
|
Repair
people, appliances |
|
Repair
people, heating and air conditioning |
|
Repair
people, roofing |
|
Repair
people, service workers, auto radiator |
|
Repair
people, truck |
|
Repossessors, automobiles |
|
Research
study coordinator for federal government agency |
|
Responsible person alleging wrongful collection activities |
|
Responsible person under IRC 6672 |
|
Responsible person under IRC 6672 |
|
Responsible person under IRC 6672 |
|
Responsible person under IRC 6672 filing adversary complaint in
Chapter 7 bankruptcy |
|
Responsible person under IRC 6672 filing Chapter 13 Plan |
|
Responsible person under IRC 6672; corporate officer |
|
Responsible person, IRC 6672 penalty |
|
Responsible persons under IRC 6672 |
|
Responsible persons under IRC 6672, claim for contribution |
|
Restorer,
antique |
|
Retired
executives rehired as consultants |
|
Retired
worker re-hired by Federal agency |
|
Retiree,
part time window installer |
|
Road work
consultant for Federal agency |
|
Sales
director, national |
|
Sales
representative filing Form 1040 as statutory employee |
|
Sales
representative for medical supply firm |
|
Sales
representative, manufacturers representative |
|
Sales
representative, traveling, men's clothing |
|
Sales
representatives, advertising |
|
Sales
representatives, department stores, payments from cosmetics
manufacturer |
|
Sales
representatives, medical supplies (sales force of over 100) |
|
Salesmen,
used car, "buyers," state licensed |
|
Salespeople |
|
Salespeople (licensed motor vehicle), used cars, sales to retail
customers |
|
Salespeople (licensed motor vehicle), used cars, sales to retail
customers |
|
Salespeople and delivery workers |
|
Salespeople and manager |
|
Salespeople, advertising for newspaper |
|
Salespeople, advertising space for travel guide or magazine |
|
Salespeople, antique shop |
|
Salespeople, appliance, in stores received extra sums ("spiffs")
from wholesale distributor |
|
Salespeople, cable television subscriptions |
|
Salespeople, cable television subscriptions |
|
Salespeople, cable television subscriptions |
|
Salespeople, candy vending machines |
|
Salespeople, catalog sales merchants |
|
Salespeople, chocolate for fund raising purposes |
|
Salespeople, clothing |
|
Salespeople, cosmetics and fragrances, for manufacturer, promotion
in dept. stores |
|
Salespeople, courses, educational, electronics |
|
Salespeople, custom decals sold to truck fleets and OEM
manufacturers |
|
Salespeople, cutlery, and district managers |
|
Salespeople, dealers, Kirby vacuum cleaners |
|
Salespeople, decals and signs |
|
Salespeople, directory advertising |
|
Salespeople, educational and training seminars |
|
Salespeople, eyeglass frames and eye wear, 280 person nationwide
sales force |
|
Salespeople, furniture |
|
Salespeople, home improvement, door to door, canvassers and closers |
|
Salespeople, insurance, full-time life |
|
Salespeople, insurance, life, health, property and casualty |
|
Salespeople, insurance, who are also officers who perform
administrative duties for same company |
|
Salespeople, leather goods |
|
Salespeople, manufacturer's representatives, air conditioning
products |
|
Salespeople, manufacturer's representatives, lady's swimwear |
|
Salespeople, medical equipment |
|
Salespeople, medical supplies (manufacturers' representative) |
|
Salespeople, out-of-state, perfume |
|
Salespeople, plastic products, custom formed |
|
Salespeople, real estate |
|
Salespeople, sales representatives, ladies' dresses |
|
Salespeople, signs and decals |
|
Salespeople, sporting goods, sold for wholesale distributor, allowed
to engage other salespeople |
|
Salespeople, telephone directory ads |
|
Salespeople, travel reservations |
|
Salesperson |
|
Salesperson for manufacturers' representative, sub-agent |
|
Salesperson, advertising space in directories |
|
Salesperson, apparel primarily women's and children's outerwear and
raincoats |
|
Salesperson, clothing products for manufacturer/wholesaler
(traveling salesperson) |
|
Salesperson, hair care products, beauty supplies |
|
Salesperson, hospital equipment, hospital beds |
|
Salesperson, La-Z-Boy Chairs |
|
Salesperson, life insurance |
|
Salesperson, mortgage loans |
|
Salesperson, motor vehicles, receiving "incentive payments" |
|
Salesperson, outside, for Commerce Clearing House, Inc. |
|
Salesperson, pre-need cremation contracts |
|
Salesperson, print advertising |
|
Salesperson, real estate, licensed |
|
Salesperson, replacement windows |
|
Salesperson, used car lot salesperson / manager |
|
Salespersons and public relations persons, advertising space |
|
School bus
drivers, S. 1470 would clarify status |
|
School
district superintendents, former employees |
|
Seamstresses, home workers |
|
Searchers,
property, title and public records |
|
Secretarial and law clerk, part-time staffing |
|
Secretaries, law office |
|
Secretaries, temporary legal |
|
Secretary
for federal government agency |
|
Secretary,
temporary secretary |
|
Securities
broker |
|
Securities, account executives, sales people |
|
Security
personnel, bouncers, door and coat check persons, entertainers, and
hospitality consultant |
|
Seed
coordinator, worker authenticated seed purchase and sale agreements |
|
Servers,
food |
|
Sewing at
home |
|
Shareholder / officers, salary or dividend issue |
|
Shareholder-officer delegating authority to pay federal employment
withholding taxes |
|
Shareholders, corporation officers |
|
Shareholders, payments made for personal benefit |
|
Sharpeners
and reshapers, tools |
|
Sheltered
workshop work, retarded and disabled individuals |
|
Single-Member of Limited Liability Company |
|
Slaughterers, Kosher ritual |
|
Social
worker, "certified independent," part-time (15% of his time) |
|
Sociologist, analyst for United States government |
|
Sod
layers, graders, landscapers and truck drivers used by grading and
sod laying firm |
|
Software
creator |
|
Software
engineer |
|
Software
testers, production editors, proofreaders, formatters, indexers for
Microsoft Corporation |
|
Software
testers, production editors, proofreaders, formatters, indexers for
Microsoft Corporation |
|
Software
testers, production editors, proofreaders, formatters, indexers for
Microsoft Corporation |
|
Soil
evaluator, registered sanitarian, licensed by State |
|
Speech and
language evaluator for school children for public school board |
|
Sports
officials and instructors for county recreation programs |
|
Sports
officials, baseball, for public school district |
|
Stage
hands, concert and entertainment events |
|
State
Dep't worker in foreign country (Columbia and Turkey) |
|
Steel
industry workers, temporary help |
|
Stockbroker |
|
Students
hired by school, college or university |
|
Subcontracting firm (payee) unhappy with 31% backup withholding sued
payer |
|
Summer
intern for federal agency |
|
Sunpower
of Arizona workers |
|
Supervisor, architectural |
|
Tax
collector for town, public official |
|
Tax return
preparer performing services on firm's premises |
|
Tax return
reviewer or auditor for cities |
|
Taxi cab
drivers |
|
Taxi cab
drivers, lessees |
|
Taxicab
drivers |
|
Taxicab
medallion leases |
|
Teacher /
instructor for government agency |
|
Teacher,
English as a second language |
|
Teacher,
instructor of literacy at institution |
|
Teacher,
part-time for state affiliated entity |
|
Teacher,
part-time for state affiliated organization |
|
Teacher,
part-time, night schools |
|
Teacher,
physical and health ed. for public school district, unpaid |
|
Teacher,
substitute at child care center |
|
Teacher-coordinators for foreign student programs |
|
Teachers
and instructors, music lessons |
|
Teachers,
recreational classes for senior citizens |
|
Teachers,
traveling children's museum exhibit |
|
Teacher-trainer |
|
Tech
support worker, help desk coordinator |
|
Technical
service workers as defined in current section 530(d) |
|
Technical
support services specialist for U.S. government agency |
|
Technical
workers under section 530(d) |
|
Technician, electronics fabrication and repair, for federal agency |
|
Technician, x-ray, for federal government agency |
|
Telemarketers and delivery persons, gourmet foods |
|
Telemarketers and delivery persons, gourmet foods |
|
Telemarketers working at home |
|
Telephone
solicitors (telemarketers) |
|
Telephone
solicitors (telemarketers) for correspondence school |
|
Telephone
solicitors (telemarketers) for donations of new and used goods |
|
Telephone
solicitors (telemarketing), handicapped as defined in federal
Rehabilitation Act of 1973 |
|
Temporary
laborer, offshore oil rig |
|
Temporary
staff, physical and speech therapists, nursing homes and hospitals |
|
Temporary
workers, construction, machine operation, truck driving, cleaning,
stocking, etc. |
|
Therapist,
massage |
|
Therapists, physical |
|
Therapists, physical, part time for state agency |
|
Timber
cutter, saw hand |
|
Tipped
employees |
|
Transcribers engaged by a court reporter |
|
Translator
working at home |
|
Translators, language, with security clearances |
|
Translators, language, with security clearances |
|
Traveling
salesman for distributor of nuts, bolts, fasteners, other automotive
products |
|
Truck
dispatcher for long-haul trucking company |
|
Truck
driver associated with labor leasing company and trucking company |
|
Truck
drivers |
|
Truck
drivers |
|
Truck
drivers, not owner operators |
|
Truck
drivers, not owner-operators |
|
Truck
drivers, owner operator drivers and rented truck drivers |
|
Truck
drivers, owner-operators, delivering furniture and appliances
locally |
|
Truck
drivers, owner-operators, hauling freight interstate |
|
Truck
drivers, owner-operators, hauling ocean cargo freight containers |
|
Truck
hoppers (unloaders) working at refrigerated warehouses |
|
Truck
unloader (lumper), injured while unloading trailer |
|
Trust
owners, business owners operating through pure sovereign trust |
|
Tutor,
school homework assistance to students ages 6-12 |
|
Tutors |
|
Tutors,
one-on-one |
|
U.S.
citizen who entered an employment agreement with U.S. embassy |
|
University
professor paid on course by course basis |
|
Unloaders
("in-house lumpers") of trucks at food warehouse |
|
Unloaders,
truck, engaged by firm's driver-employees |
|
Unloaders,
truck, paid by drivers |
|
Van driver
for firm providing transport to wheelchair bound passengers |
|
Van
operators, moving industry |
|
Van
operators, moving industry |
|
Veterinarians, veterinary assistants and veterinary technicians |
|
Vice
president and CFO as responsible person |
|
Video
store workers that collected overdue accounts |
|
Vocational
rehabilitation program workers |
|
Voice
actor providing voice announcements or narration |
|
Volunteer
member of fire company |
|
Volunteers
that distribute donated food to needy |
|
Volunteers, therapeutic residential community |
|
Waitress,
company dining room |
|
Welders |
|
Welders |
|
Welders,
rig |
|
Welders,
rig, who own welding rigs mounted on flat bed pick-up trucks |
|
Window
trimmers, retail merchandising, displays, inventory counting |
|
Women who
perform in "one-on-one fantasy booths" |
|
Word
processor working in her home |
|
Worker
(salesperson) in 1990 received 1986 W-2 after IRS audited employer |
|
Worker /
payee receiving non-cash benefits (fishing trip) from payer |
|
Worker at
vocational rehabilitation workshop |
|
Worker
attempting to discharge Federal income tax |
|
Worker
classification in general, HR 1525 |
|
Worker
engaged in business of private tutoring |
|
Worker
performing services for multiple Operating Companies during a single
year |
|
Worker
previously determined to be employee by IRS |
|
Worker
previously ruled to be employee by IRS private letter ruling |
|
Worker
reclassification under section 7436 |
|
Worker
status in general, IRS Classification Settlement Program (CSP) |
|
Worker
status in general, jurisdiction of Tax Court |
|
Worker,
admitted employee, tax not withheld |
|
Worker,
Notice of Determination Concerning Worker Classification Under IRC
7436 Issued |
|
Worker,
Notice of Determination Concerning Worker Classification Under IRC
7436 Issued |
|
Worker,
Notice of Determination Concerning Worker Classification Under IRC
7436 Issued |
|
Workers
(California) that receive Form 1099s, new reporting to aid child
support enforcement |
|
Workers
and firms that desire IRS ruling as to worker employment status |
|
Workers
and firms that desire IRS ruling as to worker employment status |
|
Workers
employed by qualified staffing firm |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general |
|
Workers in
general treated as independent contractors |
|
Workers in
general, early referral to IRS appeal of developed, unagreed issue
(like Sec. 530 issues) |
|
Workers in
general, employer liability for payroll tax |
|
Workers in
general, firm failing to file Form 941s |
|
Workers in
general, hired by public sector state and local government entities |
|
Workers in
general, HR 2642 |
|
Workers in
general, interest free adjustment in event of misclassification |
|
Workers in
general, IRS Form SS-8 program |
|
Workers in
general, IRS publication concerning classification |
|
Workers in
general, paid by professional employer organization |
|
Workers in
general, proposed legislation. HR 771 would revise employment status
rules. |
|
Workers in
general, scope of Tax Court jurisdiction |
|
Workers in
general, section 530 and Form 1099 requirement |
|
Workers in
general, tax litigation |
|
Workers in
general, test to determine status |
|
Workers in
general, use of closing agreements in Tax Court |
|
Workers in
leased state institution |
|
Workers
not treated as employees; what are wages; illegal scheme |
|
Workers
paid by employee leasing firm; do client payments apply to leasing
firm employer account |
|
Workers
performing services in foreign country |
|
Workers
performing services in manufacturing industry |
|
Workers
receiving tips from customers |
|
Workers
treated as ICs by sole proprietorship consulting firm |
|
Workers
treated as ICs, House bill concerning |
|
Workers
used by firm regulated by two federal agencies |
|
Workers,
all |
|
Workers,
all types, IRS training manual regarding |
|
Workers,
all types. HR 1145, Home-Based Bus. Fairness Act of 1997, Rep James
Talent, R-Mo. |
|
Workers,
all types. S 460, Home-Based Bus. Fairness Act of 1997, Sen.
Christopher "Kit" Bond, R-MO |
|
Workers,
all types. S 473, Independent Contractor Tax Reform Act of 1997,
Sen. Kit Bond, R-MO |
|
Workers,
in general |
|
Workers,
in general |
|
Workers,
in general (one employee per period, divisible tax rule) |
|
Workers,
in general, performing services for political subdivision (county)
of state |
|
Working
for irrevocable trust later found to be sham |
|
Writer,
newsletters, reports and news briefs for government entity |
|
Writers,
free-lance work done outside full-time duties as senior writer |
|
Youth
volunteers |
