New Rules in 2022 for Litigating Worker Classification and Section 530 Relief Cases in Tax Court





Battles between taxpayers and IRS about whether certain workers should be treated as employees or independent contractors are constant. The procedures applicable to such disputes change frequently, though. For example, Congress and the IRS have modified the rules related to particular types of employment tax fights in Tax Court several times over the past two decades, with the most recent adjustment coming in 2022. This article explains the main categories of workers, strategies that taxpayers can use during IRS audits or administrative appeals, evolution of the rules under Section 7436 concerning litigation of employment tax issues before the Tax Court, and taxpayer-favorable issues absent from recent IRS guidance.

Read the full article here.

About Hale E. Sheppard
HALE E. SHEPPARD, Esq. (B.S., M.A., J.D., LL.M., LL.M.T.) is a Shareholder in the Tax Controversy Section of Chamberlain Hrdlicka and Chair of the International Tax Group.

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