NorthAmerican Transportation Association

This training manual for IRS representative addresses the application of section 530 of the Revenue Act of 1978. Section 530 can in certain circumstances relieve businesses of employment tax liability resulting from worker classification. This training manual provides the IRS agent with the tools to make legally correct determination of worker classifications.It also discuss facts that may indicate the existence of an independent contractor or an employer-employee relationship and guides the IRS agent in determining which facts are most relevant under the common law standard. This manual is a MUST HAVE for anyone using Independent Contractors. 160 pages.