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Coalition Statement for the Record

Table of Contents

Cover Page

Introduction

Part I
Clarifying the Confusion Surrounding Section 530
of the Revenue Act of 1978

Part II
Current Requirements of Section 530 Provide Adequate Protection
against Potentially Abusive Application of the Provision

Part III
Independent Contractors Who Receive Forms 1099
are Not a Material Cause of the Tax Gap

Part IV
Unappreciated Plight of Lower-Skilled
Independent Contractors, Weekend Freelancers

Part V
Philosophically Charged Reclassification Efforts Undermine
Individual Integrity and Frustrate Compliant Businesses

Part VI
Defining the End Game for Entrepreneurship in America