Tax court distinguishes employees from independent contractors

In a recent memorandum decision, the U.S. Tax Court (Court) offered additional guidance to taxpayers tasked with making the often fact-intensive decision as to the proper classification of a worker as an employee or an independent contractor. Although the Court’s decision relied almost exclusively on past precedent, the discussion provides additional color to the employee/independent contractor analysis and serves as a reminder as to the importance of proper classification.

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