This material is not intended to constitute a complete analysis of all tax considerations. Internal Revenue Service regulations generally provide that, for the purpose of avoiding United States federal tax penalties, a taxpayer may rely only on formal written opinions meeting specific regulatory requirements. This material does not meet those requirements. Accordingly, this material was not intended or written to be used, and a taxpayer cannot use it, for the purpose of avoiding United States federal or other tax penalties or of promoting, marketing or recommending to another party any tax-related matters.

Available Material
September 2011	IRS Implements Voluntary Program for Reclassifying Workers. [11K] Printed (pdf) version. [206K]
May 2011	Worker Misclassification Penalties Likely to Increase as IRS Audits More Employers [18K] and Ten Steps to Reduce Future Exposure on Employee Misclassification and Similar Issues. [6K] Printed (pdf) version. [227K]
September 2010	IRS Employment Tax Audits: Spotlight on Worker Classification and Deferred Compensation Arrangements [13K] Printed (pdf) version. [171K]
August 2010	Changes Likely for Section 530 Relief in Employee vs. Independent Contractor Classifications [10K] and IRS Will Scrutinize Fringe Benefits During Employment Tax Audits. [8K] Printed (pdf) version. [200K]
July 2010	Increased IRS Scrutiny of Worker Classifications. [9K] Printed (pdf) version. [140K]
November 2009	IRS Announces Employment Tax National Research Program. [9K] Printed (pdf) version. [142K]

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