Explains how misclassification of employees as independent contractors contributes to the tax gap. Discusses evolution of the definition of employee versus independent contractor, and presents findings of Department of Treasury Inspector General for Tax Administration report on IRS actions to address misclassification of employees as independent contractors. Reviews information reporting in P.L. 111-148, the Patient Protection and Affordable Care Act; addresses proposed legislation in the 112th Congress; outlines Obama Administration proposal to "increase certainty with respect to worker classification"; and examines whether or not benefits of a reduction in the misclassification of employees, including a decrease in the tax gap, are greater than the costs.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Jan. 2013). Reuse except for individual research requires license from ProQuest, LLC. CRS Report.
Microfiche version: Library of Congress. Government Division. Tax Gap