In Field Attorney Advice 20145001F, the IRS concluded that the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), P.L. 97-248, does not apply to employment tax or worker classification examinations; therefore, agents do not need to follow TEFRA’s partnership unified audit provisions procedures in examinations of employment tax deficiencies or worker classification issues for persons otherwise subject to TEFRA procedures with respect to income tax deficiencies.
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CPEOs provide peace of mind around payroll services
The creation of these new IRS-certified service providers for small businesses clarifies some issues around traditional professional employer organizations.
QUIZ
Pronoun practice to help polish your prose
Using pronouns correctly in writing and speech can help you make a good impression. Try our 10-question quiz.