Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit Webinar

Mar 28
1:00 - 3:00 p.m.

Online

2-Tax
CPE Credits

The IRS believes, perhaps with some justification, that many independent contractors are actually employees and should be treated as such for tax purposes. The result is that worker classification audits are frequent and often costly for business clients, both in terms of time as well as money expended. This program prepares tax practitioners to assist their clients with worker classification audits, and to avoid them if possible, by discussing and explaining the circumstances under which workers will most likely be characterized as employees or as independent contractors. The program also deals with the first line of defense against the IRS in worker classification audits—Section 530, as well as the common law factors distinguishing an employee from an independent contractor. This program also explores the IRS Voluntary Classification Settlement Program, and discusses whether a practitioner should advise a client to request admission into this program.
Highlights
* The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor * How disgruntled independent contractors can use IRS Form 8919 against a former employer * When and how to use Section 530 as a defense in worker classification audits * What is "industry practice" for Section 530 purposes * Common sense steps that will avoid characterization of workers treated as independent contractors as employees * The IRS’s Voluntary Classification Settlement Program—advantages and disadvantages

Registration

PICPA Member: $89
Nonmember: $114

More Information

Course No. EMIC-2016-01-WEBNR-87-01 Level: Intermediate

Prerequisites: Knowledge of basic individual income tax principles

Notes
Your log-in instructions will be sent by Surgent at least 24 hours before the webinar.

Speaker(s)

Michael Tucker

Robert Lickwar

Robert Lickwar

Bob has more than 30 years of experience as a practicing CPA, and has worked exclusively with privately held businesses and owners to provide compliance services and sophisticated tax planning strategies including like-kind exchanges, tax efficient workouts and restructurings, reorganizations and estate planning services. He has assisted the firm's clients in the development of tax-favored and other retirement plans, and has worked with the firm's partners in developing tax efficient succession transitions, including acquisitions and sales of businesses. He also has extensive experience in dealing with tax authorities at both the federal and state levels.

Specialty Areas

Bob is one of the foremost experts in the taxation of small businesses and their owners, specializing in many areas of domestic taxation, including real estate, multi state, business and individual taxation.

Education, Professional Development and Memberships

Bob graduated from Central Connecticut State University with a B.S. degree in Accounting in 1985. He completed the Master of Science in Taxation program at the University of Hartford.

He is a frequent lecturer on various tax topics, including issues related to the taxation of real estate professionals and tax aspects related to corporate and individual debtors for the American Institute of CPA's. He speaks annually at the Connecticut Society of CPA's State Tax Forum, providing legislative and regulatory updates in many areas of state taxation. He has presented at seminars to small business for the Berlin and Farmington Continuing Adult Education programs, and has answered tax questions for local radio stations.

Bob is a past chair of the Connecticut Society of CPA's State Tax Committee, and received the organization's distinguished author award for a tax related article in 1995. As former chair, he testified on behalf of the society regarding tax bills proposed in legislative sessions. He has contributed to articles presented in Taxation for Accountants, The Journal of Accountancy, and local newspapers.

He is a member of the American Institute of Certified Public Accountants and related tax sections, and the Connecticut Society of Certified Public Accountants and related State Tax Committee.