Section 1706

Section 1706 of the 1986 Tax Reform Act has been the source of much discussion. What it did was remove "safe harbor" presumption from workers, i.e., computer consultants, in the "technical services" industry, thereby creating uncertainty whether one was a contactor or employee, and opening the way to abusive collection actions against anyone who engaged computer consultants, either directly or through an agency.

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Original URL: http://www.constitution.org/tax/us-ic/irc/section_1706.htm
Maintained: Jon Roland of the Constitution Society
Original date: 2010/2/18 — 
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