Ezel / IRS Rulings / 200908043

CCA 200908043: Nontax court case did not determine federal worker classification

Number
200908043
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Common Law Tests
Topics
Employment taxes
Code sections
§ 3121
Ruling dated
January 22, 2009
Publicly released
February 20, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel answered a question about whether a court decision controlled a worker's classification for federal tax purposes. The email said the decision arose in a nontax case. It advised that the nontax decision was not determinative of federal tax classification, regardless of whether the IRS agreed with the court. The released email does not identify the case or provide further analysis.

Ruling snapshot

  • Question: Did a court's conclusion in a nontax case determine the worker's classification for federal tax purposes?
  • Outcome: Advice given: no, the nontax decision was not determinative.
  • Key authorities: UILC 3121.04-01, common-law worker classification.

Full text (IRS public release)

ID: CCA_2009012214194041 Number: 200908043
Release Date: 2/20/2009
Office: -----------------------------
UILC: 3121.04-01

From: ----------------
Sent: Thursday, January 22, 2009 2:19:42 PM
To: ---------------
Cc:
Subject: RE: Question on Court Case

No, it is not determinative of worker classification for federal tax purposes whether we agree with the court in the nontax case or not.

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