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then, for purposes of applying such taxes for such
period with respect to the taxpayer, the individual
shall be deemed not to be an employee unless the
taxpayer had no reasonable basis for not treating such
individual as an employee.
(2) Statutory standards providing one method of
satisfying the requirements of paragraph (1).-–For
purposes of paragraph (1), a taxpayer shall in any case
be treated as having a reasonable basis for not
treating an individual as an employee for a period if
the taxpayer’s treatment of such individual for such
period was in reasonable reliance on any of the
following:
(A) judicial precedent, published
rulings, technical advice with respect to the
taxpayer, or a letter ruling to the taxpayer;
(B) a past Internal Revenue Service audit of
the taxpayer in which there was no assessment
attributable to the treatment (for employment tax
purposes) of the individuals holding positions
substantially similar to the position held by this
individual; or
(C) long-standing recognized practice of a
significant segment of the industry in which such
individual was engaged.
* * * * * * *
(b) Prohibition against regulations and ruling on
employment status.-– No regulation or Revenue Ruling
shall be published on or after the date of the
enactment of this Act * * * and before the effective
date of any law hereafter enacted clarifying the
employment status of individuals for purposes of the
employment taxes by the Department of the Treasury
(including the Internal Revenue Service) with respect
to the employment status of any individual for purposes
of the employment taxes.
(c) Definitions.-–For purposes of this section--
* * * * * * *
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Last modified: May 25, 2011