A Defining Issue-Who Is an Employee?

Published: Sept. 30, 2006, 12:45 a.m.

b'The issue of whether a service provider is properly treated as a contractor or employee is an important issue for many small businesses.\\xa0 In the case of Orion Contracting Trust v. Commissioner, TC Memo 2006-211, the Tax Court looked at this issue.\\xa0 As well, the Court also took a look at the issue of what actions would indicate the proper "bad faith" to allow the imposition of a fraud penalty.

The materials for the podcast can be downloaded from http://edzollars.com/2006-09-30_Who_Is_An_Employee.pdf .

The podcast is sponsored by Leimberg Information Services.\\xa0 Visit them on the web at http://www.leimbergservices.com .
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