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IRS Temporarily Expands Eligibility for Misclassified Worker Settlement Program

By David C. Gair on December 20, 2012
Posted in Tax Planning

Multiple factors are used to determine if an individual worker is an employee or an independent contractor.  The determination generally is made based on whether the enterprise for which the individual works has the right to control and direct the individual regarding the job he is to do and how he is to do it.…

About the Authors

Photo of David C. GairDavid C. GairPartner

David Gair is Board Certified in Tax Law by the Texas Board of Legal Specialization and the Leader of Gray Reed’s Tax Controversy Practice Group.

David Gair is Board Certified in Tax Law by the Texas Board of Legal Specialization and the Leader of Gray Reed’s Tax Controversy Practice Group. He focuses his practice on guiding businesses, high-net-worth individuals and tax professionals through all types of complex civil and criminal tax controversies, everything from audits and litigation to investigations and collection matters.

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Photo of Joshua SmeltzerJoshua SmeltzerPartner

Joshua Smeltzer is a tax litigator defending clients in tax audits, tax appeals, and litigation in Federal District Court, U.S. Tax Court, the U.S. Court…

Joshua Smeltzer is a tax litigator defending clients in tax audits, tax appeals, and litigation in Federal District Court, U.S. Tax Court, the U.S. Court of Federal Claims, and tax issues in U.S. Bankruptcy Court. Joshua’s previous work as a litigator for the U.S. Department of Justice provides him with first-hand knowledge of how government lawyers build and litigate tax cases. He is Board Certified in Tax Law by the Texas Board of Legal Specialization.

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