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Watch out for employee use of IRS Form SS-8 – Independent Contractor or Employee? it could cost an organization substantial back employment taxes and penalties.

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Nonprofit and Church Legal Trends - Free Edition - November December 2007 (free edition)

An employer, employee, or other worker can ask the IRS to make a determination on the proper classification of a worker as either an employee or independent contractor. Depending on the outcome of the SS-8 determination, there can be substantial risk to the employer.