Employment tax and worker classification not subject to TEFRA


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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What RPA is and how it works

Robotic process automation is like an Excel macro that can work on multiple applications, says Danielle Supkis Cheek, CPA. RPA can complete routine, repetitive tasks such as data entry, freeing up employee time from lower-level chores.