MICKEY
GOOFY
PLUTO
DONALD
SHE WHO SHOULD NOT BE NAMED
100
Not law but a great tool to assist in analyzing whether the business has the RIGHT to direct and control the worker.
What are the Categories of Evidence?
100
Categories of Evidence.
What are Behavorial Control, Financial Control and Relationship of the parties?
100
All issues, including worker classification are made on a case-by-case basis depending on these.
What are Facts and Circumstances?
100
Must always be considered first in a worker classification issue.
What is Section 530?
100
Preparing detailed leadsheets, workpapers and activity record in an examination is vital because......
If you don't DOCUMENT, it didn't happen!!!!!
200
Should be prepared and tailored to each class of worker separately and must include Section 530 Language.
What are Form 4564, Information Document Requests?
200
Considers facts such as training, instructions and evaluations which illustrate whether there is a right to direct or control how the worker performs their work.
What is Behavorial Control?
200
Premiering in New York, this was the first animation synchronized to music and sound effects starring Mickey Mouse.
What is Steamboat Willie?
200
Plane Crazy and The Gallopin' Gaucho were two cartoons that first featured this famous character but it wasn't until November 18, 1928, that this character become a beloved icon.
Who is Mickey Mouse?
200
Considers facts such as worker available to perform same work for other businesses, intent of the parties/written contracts, worker provided employee benefits, permanency, discharge/termination provisions and regular business activities to illustrate how the parties perceived their business relationship.
What is Relationship of the Parties?
300
While conducting an interview with Mickey Mouse, the Big Cheese of Disney, you determine that some characters should be employees and not independent contractors. This should be given to the taxpayer and discussed before starting the issue.
What is Publication 1976?
300
Mickey was created as a replacement for this prior Disney character.
Who was Oswald the Lucky Rabbit?
Fun fact:
The character was originally to be named "Mortimer Mouse".
300
Developed by the IRS to help employers evaluate whether a worker is an employee or an independent contractor.
What is the 20-factor test?
Commonly referred to as the twenty common law factors.
300
Considers facts such as significate investment by the worker, unreimbursed expenses, method of payment, workers opportunity for profit or loss to illustrate whether there is a right to direct and control how the business aspects of the workers activities are conducted.
What if Financial Control?
300
Provided Mickey's original voice from 1928-1947, his distinct tone and distinctive laugh contributed greatly to Mickey's popularity.
Who is Walt Disney?
400
A good starting point for questions on an Information Document Request or Interview but should never ever be given to the taxpayer to fill out and send back to the agent.
What is Form SS-8?
400
Provides relief from employment tax liabilities associated with the class of workers for which relief has been granted.
What does Section 530 provide businesses with if certain requirements are met?
400
Administrative program that allows entities and examiners to resolve worker classification issues as early in the administrative process as possible, therefore reducing taxpayer burden.
What is the Classification Settlement Program (CSP)?
400
This code section provides reduced rates for employer liability for employee employment taxes under certain circumstances.
What is IRC 3509?
400
Individual makes own schedule, has own workers and has an opportunity to make a profit/loss as a result of own business.
Who is an Independent Contractor?
500
Responsible for launching Justin Timberlake's career and first debuted on October 3, 1955.
What is The Mickey Mouse Club?
500
Contracts between an individual and an entity does not necessarily mean this.
What is an independent contractor?
500
Keenly aware of the cost-saving advantages associated with classifying workers as independent contractors, they always ensure compliance to make sure employers are treating workers properly.
Who is the Internal Revenue Service?
500
Individual trained and given instruction about when, where and how the work is to be performed.
Who is an employee?
500
All responses will be reviewed within 10 business days of receipt and you will be notified in regards to completeness.
What statement needs to be included on all IDR's?