Dual-Ing with the IRS Over the Employment Status of Partners

7 Pages Posted: 13 Jun 2017

See all articles by Andrew L. Oringer

Andrew L. Oringer

Dechert LLP; Hofstra University - Maurice A. Deane School of Law

Sarah Burke

Dechert LLP

Michael Binko

Dechert LLP

Date Written: May 15, 2017

Abstract

The authors discuss the effect of the preamble to regulations relating to disregarded entities on the long-standing controversy over whether an individual who is a partner may, for a portion of the service provider’s compensation, also be considered an employee for income-tax purposes.

Suggested Citation

Oringer, Andrew L. and Burke, Sarah and Binko, Michael, Dual-Ing with the IRS Over the Employment Status of Partners (May 15, 2017). Tax Notes, 2017, Available at SSRN: https://ssrn.com/abstract=2971263

Andrew L. Oringer (Contact Author)

Dechert LLP ( email )

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Hofstra University - Maurice A. Deane School of Law ( email )

121 Hofstra University
Hempstead, NY 11549
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Sarah Burke

Dechert LLP ( email )

200 Clarendon Street
Philadelphia, PA 19103
United States

Michael Binko

Dechert LLP ( email )

200 Clarendon Street
Philadelphia, PA 19103
United States

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