Independent Contractor or Employee? Higher Stakes for Many Medical Practices

References 

1. Greenhouse S. U.S. cracks down on “contractors” as a tax dodge. The New York Times; February 17, 2010;
2. Internal Revenue Service. Independent contractor or employee … (publication 1779, rev 8-2008). http://www.irs.gov/pub/irs-pdf/p1779.pdfAccessed July 6, 2010
3. Internal Revenue Service. Independent contractor or employee? (Training materials (training 3320-102 [10-96])). http://www.irs.gov/pub/irs-utl/emporind.pdfAccessed July 6, 2010
4. Keller v Commissioner, 723 F 2d 58 (10th Cir 1983).
5. Haag v Commissioner, 88 TC 604 (1987).
6. Leavell v Commissioner, 104 TC 140, 155 (1995).
7. 42 CFR § 411.352.
8. 42 CRF § 411.352(d), 411.352(h).
9. 42 CFR § 411.351.
10. 42 CFR 1001.9525(i).
11. 42 CFR 1001.952(d).