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What's Up Doc? Employee or Not? - Ed Zollars
This PocCast is about the definition of an employee. We look at the matter in the case of Maimon v. Commissioner, TC Summary Opinion 2009-53.
Dr. Maimon attempted to argue that he was not an employee of the professional corporation he worked in (and owned some shares in), but rather was an independent contractor. He was interested in holding this position because he had ended up personally paying over legal fees and, ultimately, a $1 million settlement, in a case involving his medical services.
The case is interesting because the Court held Dr. Maimon was not an officer and thus actually stepped through the common law tests for employment status. In the end the court found Dr. Maimon was an employee, but the case gives a good outline of the analysis to go through even in cases that aren't quite as "bad facts" as this one.
Materials for the podcast are available at http://www.edzollars.com/2009-04-25_Employee.pdf .
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com
Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
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By [email protected]This PocCast is about the definition of an employee. We look at the matter in the case of Maimon v. Commissioner, TC Summary Opinion 2009-53.
Dr. Maimon attempted to argue that he was not an employee of the professional corporation he worked in (and owned some shares in), but rather was an independent contractor. He was interested in holding this position because he had ended up personally paying over legal fees and, ultimately, a $1 million settlement, in a case involving his medical services.
The case is interesting because the Court held Dr. Maimon was not an officer and thus actually stepped through the common law tests for employment status. In the end the court found Dr. Maimon was an employee, but the case gives a good outline of the analysis to go through even in cases that aren't quite as "bad facts" as this one.
Materials for the podcast are available at http://www.edzollars.com/2009-04-25_Employee.pdf .
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com
Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com