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118202 1 (1982-04-26)

handle is hein.gao/gaobacsvf0001 and id is 1 raw text is: 



UNITED STATES GENERAL ACCOUNTING OFFICE
        WASHINGTON, D.C.  20548

                          FOR RELEASE ON DELIVERY
                          EXPECTED AT 2:00 P.M. EDT
                          MONDAY, APRIL 26, 1982

              STATEMENT OF

  DANIEL F. STANTON, DEPUTY DIRECTOR,

      GENERAL GOVERNMENT DIVISION

               BEFORE THE

       SUBCOMMITTEE ON OVERSIGHT

    OF THE INTERNAL REVENUE SERVICE

                 OF THE

      SENATE COMMITTEE ON FINANCE


ON


III 1111111 ~I I I III III


                        SENATE BILL 2369,
                                                              118202
                    INDEPENDENT CONTRACTOR TAX

                    CLASSIFICATION AND COMPLIANCE

                           ACT OF 1982

Mr. Chairman and Members  of the Subcommittee:

     We are pleased  to be here today to assist your subcommittee

in considering S.2369,  the Independent Contractor Tax Classifica-

tion and Compliance Act of  1982.  The bill seeks to resolve the

issues which surround  the classification of workers as either

employees or self-employed  for Federal tax purposes.  These is-

sues led to the Congress'  imposing a 3-1/2 year moratorium on

employee-independent contractor determinations  by the Internal

Revenue Service  (IRS). That moratorium  is due to expire on

June 30, 1982.


7;'   (ic;3 :2

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