Ezel / IRS Rulings / 200929010

CCA explains that state-law worker classifications do not decide federal employment-tax status

Number
200929010
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Common Law Tests
Topics
Employment taxes
Code sections
§ 3121, § 6110
Ruling dated
June 19, 2009
Publicly released
July 17, 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 Advice addresses whether a worker is a common-law employee for federal employment-tax purposes. It states that state-law determinations are not determinative of the worker's federal employment-tax status. The memorandum also asks whether the referenced matter is a state case.

Ruling snapshot

  • Question: Does a state-law determination decide whether a worker is a common-law employee for federal employment-tax purposes?
  • Outcome: Advice given, the memorandum states that state-law determinations are not determinative.
  • Key authorities: IRC § 3121; IRC § 6110(k)(3).

Full text (IRS public release)

ID: CCA_2009061913275741 Number: 200929010
Release Date: 7/17/2009
Office: -----------------------------
UILC: 3121.04-01

From: ---------------
Sent: Friday, June 19, 2009 1:27:59 PM
To: ----------------------------------
Cc: -----------------------------
Subject: question

Is that a state case, ------------? I have not heard of it. State law determinations are not determinative for federal employment tax purposes of whether a worker is a common law employee.

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