section update
Tax Law Section Update
By Julian A. Fortuna
The Saylor Law Firm LLP
T
his year the Tax Law Section is presenting a series of
“Hot Topics” CLE Breakfast Meetings at The Buckhead
Club. The first breakfast meeting, a joint session with
the Business and Finance, Labor and Employment, and
Workers’ Compensation sections, was held on September
27, 2011. The meeting was well-attended by members of all
four sections who turned out to hear a discussion of the hot
topic: “Avoiding and Mitigating the Pitfalls of Independent
Contractor/Employee Misclassification” presented by
Raanon Gal from the Labor and Employment section and
Lance Einstein from the Tax Law section.
The presenters first outlined the legal risks associated with
employee misclassification which include potential issues
under the Fair Labor Standards Act, the Internal Revenue
Code, EEOC discrimination laws, and state workers’
compensation and unemployment laws. They next explained
the different tests employed by the various administrative
agencies and courts interpreting these laws. Finally, the
presenters off