Department of Labor and IRS Intensify Cooperation on Worker Misclassification
On December 14, 2022, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) signed and published a Memorandum of Understanding for Employment Tax Referrals (the “MOU”). The MOU establishes a system for referrals from the DOL’s Wage & Hour Division (WHD) to the Small Business/Self Employed Specialty Employment Tax unit (“SB/SE”).
Revenue Service Us Department Of Labor Wage Hour Division Worker Misclassification Initiative Internal Revenue Service Employment Tax Referrals
Source: littler.com