Myra's Classification of Those Who Work for Her as Independent

question 106

Essay

Myra's classification of those who work for her as independent contractors is being questioned by the IRS. It is the position of the IRS that these workers are really employees. What type of factors can Myra utilize to justify her classification?

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Definitions:

Complementary Estate

Describes property rights or interests that are held by different parties but are necessary to the full use and enjoyment of each other's property.

Qualified Fee

An estate in land that is subject to certain conditions or limitations, potentially limiting the ownership duration or rights.

Tenants by the Entireties

A form of joint tenancy of property that provides rights of survivorship and is available only to a Husband and Wife.

Joint Tenancy

A form of co-ownership where parties own property equally with the right of survivorship, meaning upon the death of one tenant, their share passes to the surviving tenant(s).