Ezel / IRS Rulings / 200922042

CCA 200922042: Worker-classification analysis should address three categories of control and relationship

Number
200922042
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Common Law Tests
Topics
Employment taxes
Code sections
§ 3121
Ruling dated
April 14, 2009
Publicly released
May 29, 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 followed up on a call about a common-law worker-classification analysis. The email suggested discussing behavioral control, financial control, and the relationship of the parties, as described in IRS training materials. It also stated that CSP would likely need to be offered depending on how the section 530 issue developed. The message gave follow-up suggestions and did not decide the workers' classification or establish an unconditional requirement to make that offer.

Ruling snapshot

  • Question: What additional points should the common-law classification analysis and follow-up process address?
  • Outcome: Advice given: discuss the three stated categories and consider the conditional CSP offer.
  • Key authorities: Common-law classification factors in IRS training materials; section 530 issue referenced in the email.

Full text (IRS public release)

ID: CCA_2009041415470341 Number: 200922042
Release Date: 5/29/2009
Office: -----------------------------
UILC: 3121.04-01

From: ---------------
Sent: Tuesday, April 14, 2009 3:47:08 PM
To: --------------------
Cc: ------------------
Subject: Two follow up items

-------- --on our call, I forgot to mention that you might want to include in the common law analysis the discussion of the 3 categories of behavioral control, financial control and relationship of the parties, as discussed in IRS training materials. Also, depending on how the 530 piece plays out, CSP will likely need to be offered.

Thanks,
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