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.
Morrison & Foerster LLP has been certified by the New York State Continuing Legal Education Board as an Accredited Provider of continuing legal education in the State of New York. This continuing legal education program has been approved in accordance with the requirements of the Continuing Legal Education Board for a maximum of 1.5 credit hours, of which 1.5 credit hours can be applied toward the Professional Practice requirement.