Employment Tax Morass, The
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Authors
North, John E.
Issue Date
1978
Volume
11
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
INTRODUCTION|During recent years the Internal Revenue Service (I.R.S.) has concentrated on collecting employment tax deficiencies from various sales organizations who depend heavily on commission salesmen. Current I.R.S. efforts began in 1972 with the insertion of revised Part IV of the Internal Revenue Manual-Audit Investigation-Employment Tax Procedures. The Service seems to be convinced that income tax compliance by self-employed persons is substantially below compliance by employees. To make enforcement easier for the Service, it has unilaterally, and without congressional approval, attempted to broaden the definition of "employee" to include commission salesmen. The I.R.S. has gone so far as to interpret the common law definition of an employee in such a manner that persons operating separate businesses are sometimes considered the employees of another business...
Description
Citation
11 Creighton L. Rev. 775 (1977-1978)
Publisher
Creighton University School of Law