The issue of whether a service provider is properly treated as a contractor or employee is an important issue for many small businesses. In the case of Orion Contracting Trust v. Commissioner, TC Memo 2006-211, the Tax Court looked at this issue. As well, the Court also took a look at the issue of what actions would indicate the proper "bad faith" to allow the imposition of a fraud penalty.The materials for the podcast can be downloaded from
http://edzollars.com/2006-09-30_Who_Is_An_Employee.pdf .The podcast is sponsored by Leimberg Information Services. Visit them on the web at
http://www.leimbergservices.com . .