May’s most interesting case involved a Native American attorney from the Chippewa nation who unsuccessfully argued in Tax Court that the self-employment tax did not apply to his legal services within the boundaries of the “reservation” as a result of an 1837 treaty. The most important decisions also involved payroll taxes including the Fourth Circuit holding that a temporary chief administrator of a hospital who allowed the diversion of funds for patient care was personally liable for unpaid trust monies and a Tax Court determination that workers were misclassified as independent contractors when they were supervised and received overtime pay. 

Learning Objectives:

• List the latest regulations, rulings, and pronouncements from the IRS


• Summarize the most recent decisions out of the Tax Court and federal district courts around the country