AB5 created a three-part test business must generally pass in order for it to classify a worker as an independent contractor under California Law. Part B of the Dynamex or ABC test is whether the worker “performs work that is outside the usual course of the hiring entity’s business.” Part B of the ABC Test
San Diego
New Argument for Contesting the Trust Fund Recovery Penalty
Employers are responsible for withholding income and employment taxes from their employees. These taxes are referred to as trust fund taxes because the employer is only holding the money for the employee to pay the IRS. When an employer fails to withhold the money and pay it to the IRS, individuals who are “responsible” and
RJS LAW AB5 Knowledge Center
RJS LAW AB5 Knowledge Center is here to inform you. The California Legislature recently enacted AB5, a law that will have far reaching effects for California businesses and workers. AB5 makes it more difficult for many, but not necessarily all California businesses, to treat their workers as independent contractors as opposed to employees. The ABC’s
U.S. Tax Court Litigation Attorneys
If you have a tax dispute with the Internal Revenue Service (IRS) and you are not able to obtain a satisfactory resolution through the IRS appeals process, then in most cases your next step is to seek relief in the U.S. Tax Court. The U.S. Tax Court is a specialty court that exclusively handles matters