Jack E. Karns


Part II of this Article outlines the development of the federal IRS worker classification status and attendant issues. Part III introduces some initiatives taken by the IRS in an effort to settle cases with taxpayers. Part IV discusses the federal criminal sanctions that can be imposed on an individual or entity which fails to collect or pay over to the United States Treasury these employment trust fund taxes. In Part V, the status of worker classification in North Carolina is considered relative to cases filed primarily with the Employment Security Commission. Finally, in Part VI, some observations are offered regarding the disparity in worker classification matters at the state and federal level, and commensurately between revenue and regulatory agencies.


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