[19980519]98-481_独立承包商：废除1986年《技术服务人员税收改革法案》第1706节：S、 1924年.pdf

1Section 530 of the Revenue Act of 1978 is not part of the Internal Revenue Code. Neitheris section 1706 of the Tax Reform Act of 1986.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS Web98-481 AMay 19, 1998Independent Contractors: Repeal of Section 1706of the Tax Reform Act of 1986 for TechnicalService Workers: S. 1924Marie B. MorrisLegislative AttorneyAmerican Law DivisionSummaryIn three-party employment situations involving technical service workers,companies that use the workers, and firms that supply or broker the services of workers,the common law rules, and only the common law rules, apply to determine whether ornot the workers are employees of the placement firms. Section 530 of the Revenue Actof 19781 permits many firms to use a more liberal set of rules to determine theemployment status of their workers. Among other things, section 530 prevents theInternal Revenue Service from challenging an employers misclassification of a workeras an independent contractor if the employer has a reasonable basis for treating theworker as an independent contractor and certain other requirements are met (includingconsistent treatment of