Joseph M. Grey Public Accountant, P.C. - Page 19




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          interpreting how the common law rules apply to their workers or             
          industry.  Id. at 3-4, 1978-3 C.B. (Vol. 1) at 631-632.  The                
          committee describes H.R. 14159, supra, as follows:                          
                    The bill provides an interim solution for                         
               controversies between the Internal Revenue Service and                 
               taxpayers involving whether certain individuals are                    
               employees under interpretations of the common law by –-                
                    (1) terminating certain employment tax liabilities                
               for periods ending before January 1, 1979,                             
                    (2) allowing taxpayers, who had a reasonable basis                
               for not treating workers as employees in the past, to                  
               continue such treatment without incurring employment                   
               tax liabilities for periods ending before January 1,                   
               1980, while the committee works on a comprehensive                     
               solution, and                                                          
                    (3) prohibiting the issuance of Treasury                          
               regulations and Revenue Rulings on common law status                   
               before 1980.                                                           
          Id. at 4, 1978-3 C.B. (Vol. 1) at 632.                                      
               As evidenced by  H. Rept. 95-1748 (1978), supra, the purpose           
          of H.R. 14159, supra, was to provide an interim solution to                 
          controversies over common law employment status by, in part,                
          allowing taxpayers who had a reasonable basis for not treating              
          workers as employees under the traditional common law tests to              
          continue to do so, while Congress worked on a comprehensive                 
          solution to the common law classification problem.  There is no             
          suggestion in H. Rept. 95-1748, supra, of any controversy                   
          concerning the classification of workers as statutory employees             
          that required any solution (interim or comprehensive) by                    
          Congress.  It is, therefore, a fair inference that the reasonable           





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