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Academic Journals
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From:Journal of Accountancy (Vol. 214, Issue 1)In September 2011 the IRS announced a new voluntary classification settlement program (VCSP) providing partial relief from retroactive federal employment tax assessments for eligible taxpayers that agree to...
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From:Trial (Vol. 57, Issue 9)The modern 'gig economy' has fueled the misclassification of employees as independent contractors, especially in the transportation sector. Vindicating their labor rights is crucial. The story of America is...
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From:Law and Contemporary Problems (Vol. 82, Issue 3) Peer-ReviewedI. INTRODUCTION Sometimes technology can threaten to upend an entire system of regulation. Autonomous vehicles challenge current driver-based regulations; (1) 3D printing defies patent law; (2) the gig economy...
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From:Employee Relations Law Journal (Vol. 29, Issue 2) Peer-ReviewedIn Clackamas Gastroenterology Associates, P.C. v. Wells, 538 U.S., S. Ct. (2003), the United States Supreme Court addressed the question of whether four physicians actively engaged in medical practice as shareholders...
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From:Yale Law Journal (Vol. 130, Issue 2) Peer-ReviewedThe common-law definition of "employee" has been subject to increased scrutiny after accusations that companies, notably Uber and Lyft, deprive workers of benefits by classifying them as independent contractors. States...
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From:Harvard Law Review (Vol. 129, Issue 7)EMPLOYMENT LAW--NATIONAL LABOR RELATIONS ACT--NLRB CLASSIFIES CANVASSERS AS EMPLOYEES, NOT INDEPENDENT CONTRACTORS.--Sisters' Camelot, 363 N.L.R.B. No. 13 (Sept. 25, 2015). What it means to "work" is changing. Many...
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From:Journal of Accountancy (Vol. 221, Issue 4)Accountants are likely to be tasked with helping employers manage costs and deal with complexities resulting from expanded employee protections. In 2015, federal agencies, at the urging of President Barack Obama's...
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From:Employee Relations Law Journal (Vol. 42, Issue 2) Peer-ReviewedIt is important for every employer, including small organizations and household or individual employers, to have at least a basic understanding of some of the more significant wage-hour laws and issues that they will...
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From:Cornell Journal of Law and Public Policy (Vol. 13, Issue 1)INTRODUCTION Fulfilling President Clinton's campaign promise to "end welfare as we know it," (1) the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) (2) substantially changed the...
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From:Washington University Journal of Law & Policy (Vol. 57)INTRODUCTION: THE RISE OF THE GIG-ECONOMY Just as the internet has transformed the way people communicate and consume information, it is transforming the relationship between businesses, workers, and consumers...
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From:Harvard Law Review (Vol. 135, Issue 5)Employment Law--Fair Labor Standards Act--Fourth Circuit Holds that Detained Immigrant Workers Are Not "Employees" Under the Fair Labor Standards Act.-- Ndambi v. CoreCivic, Inc., 990 F.3d 369 (4th Cir. 2021). Over...
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From:Journal of Law and Health (Vol. 35, Issue 2) Peer-ReviewedINTRODUCTION For a customer, there is no business more honest than a strip club. The social contract between the customer and the entertainer (2) is simple: the customer pays money; the entertainer provides a fantasy....
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From:The CPA Journal (Vol. 73, Issue 3) Peer-ReviewedTaxpayers and the IRS have long battled over whether a worker is an employee or an independent contractor. Typically, the IRS asserts that the worker is an employee, whereas the employer asserts that the worker is an...
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From:Journal of Accountancy (Vol. 225, Issue 2)Many practitioners who counsel business clients, both small and large, are familiar with the difficult challenges that quickly arise when taxes are withheld from employee wages but not turned over to the federal...
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From:The CPA Journal (Vol. 89, Issue 1) Peer-ReviewedIntentionally or not, many workers in the United States are classified as independent contractors (IC). In classifying a worker as an IC instead of an employee, putative employers can eliminate the following expenses:...
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From:Melbourne University Law Review (Vol. 44, Issue 2) Peer-ReviewedRecent changes in the nature of work relationships have drawn into sharp focus the way that employing entities may disguise employees as independent contractors and thereby remove those employees from the protective...
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From:Journal of Accountancy (Vol. 212, Issue 6)Employers may reclassify independent contractors as employees and limit the resulting federal payroll taxes for their most recent tax year, plus avoid related penalties and interest for prior years, under an IRS program...
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From:Journal of Accountancy (Vol. 197, Issue 5)The IRS is responsible for determining whether an individual who provides services to a business is an independent contractor or an employee. Although many independent contractor relationships begin at the request of...
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From:Internal Auditor (Vol. 58, Issue 2) Peer-ReviewedIn the U.S. workplace, a growing number of employees are being classified as independent contractors or temporary workers. Although the emergence of the "contingent workforce" has been acclaimed on many fronts, no...
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From:Journal of Accountancy (Vol. 219, Issue 4)The IRS recently issued guidance under the Patient Protection and Affordable Care Act, EL. 111-148, on how to measure the lookback period for an employee under the lookback measurement method when the measurement period...