This webcast's bold claim is Section 530 of the Revenue Act of 1978 applies to the states. The issue is topical given the Obama Administration's current use of Memoranda of Understanding among the IRS, DOL, and several states to challenge independent contractor misclassification. The transparent MOU purpose is to circumvent employment tax constraints Congress imposed on IRS subtitle C determinations in furtherance of, inter alia, Affordable Care Act objectives. However and as the webcast demonstrates, when Congress enacted Section 530 it contextually qualified the subtitle C definitional infrastructure. Well settled dual federal-state employment tax jurisprudence imposes an obligation each state act must be coterminous, harmonious, and uniform with the federal progenitor. Since Congress has never impounded Section 530 in the Internal Revenue Code, per se, it may well be the provision's contextual qualification extends beyond title 26 boundaries.
Syllabus
Lesson 1.
Introduction
Lesson 2.
The Plan to Circumvent Section 530
Lesson 3.
Uniform and Harmonious Acts
Lesson 4.
Coterminous Federal and State Acts
Lesson 5.
Contextual Qualification
Lesson 6.
Indiana v. Missouri
**This course is approved by the IRS. The submission of a completed request form, found under the materials tab, is required for credit.
Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate
