The Internal Revenue Service (IRS), the Department of Labor (DOL), and various states, including California, have recently been devoting additional resources to remedy alleged worker misclassifications. The IRS is now entering the third year of its nationwide audit initiative in which it will, for the first time, audit large employers. With two years of audits under its belt, the IRS will have honed its audit skills for the last phase of this audit. Recent memorandums of understanding entered into between the IRS, DOL, and several states show there is a high degree of coordination among the regulators to address classification issues in a variety of contexts. Furthermore, California has recently enacted a new penalty statute for willful misclassification.

This program will provide key insights and best practices to help you prepare for the possibility that the IRS or a private party may contend that your company has misclassified its workers.

Topics Include:

• The Final Year of the IRS Audit Initiative
• IRS Voluntary Classification Settlement Program
• Memorandums of Understanding Between the IRS and Labor and States
• California’s New Misclassification Penalty
• Recent Independent Contractor Case Law Developments
• What If You Get Audited?

Speakers:

• Lloyd Aubry, Jr.
  Of Counsel, Morrison & Foerster and former California State Labor Commissioner
• Edward Froelich
  Of Counsel, Morrison & Foerster and former trial attorney for the Department of Justice, Tax Division
• James Merritt
  Senior Counsel, Morrison & Foerster and former IRS trial attorney and consultant to the Office of Chief Counsel for the Internal Revenue Service

Moderator:

• Karen Kubin
  Partner, Morrison & Foerster