The first issue that must be determined is whether the minister is an employee or an independent contractor. This is primarily a factual question. Professional & Executive Leasing, Inc. v. Commissioner, 862 F.2d 751, 753 (9th Cir. 1988; James v. Commissioner, 25 T.C. 1296, 1300 (1956); Hand v. Commissioner, 16 T.C. 1410 (1951). The distinction between an employee and an independent contractor in this context must be made on common law grounds. United States v. Webb, Inc., 397 U.S. 179, 183 (1970). See also IRC section 3121(d)(2); Treas. Reg. sections 31.3121(d)-1(c) and 31.3401(c)-1. In determining whether a worker is an employee, "employer control over the manner in which the work is performed, 'either actual or the right to it, is the basic test.'" General Investment Corp. v. United States, 823 F.2d 337, 341 (9th cir. 1987, (quoting Air Terminal Cab, Inc. v. United States, 478 F.2d 575, 579 (8th Cir.), cert. denied, 414 U.S. 909 (1973)).
- ISBN10 1304135365
- ISBN13 9781304135360
- Publish Date 14 June 2013
- Publish Status Active
- Publish Country US
- Imprint Lulu.com
- Format Paperback
- Pages 32
- Language English