Section Newsletters

Articles From James F. Fitzsimmons

Internal Revenue Service creates incentive program to resolve worker classification issues while also strengthening its compliance mechanisms By James F. Fitzsimmons In-House Law Departments, October 2012 Last year, the Internal Revenue Service released Announcement 2011-64. This announcement outlines a new program—the Voluntary Classification Settlement Program—whereby taxpayers can voluntarily reclassify workers as employees for future tax periods in exchange for reducing their federal employment tax liability for the past nonemployee treatment.

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