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Dual-ing With the IRS Over the Employment Status of Partners
May 15, 2017
Dechert partner Andrew Oringer and associates Sarah Burke and Michael Binko co-authored a piece for Tax Notes with the assistance of Dechert partner Jeffrey Sion. The article discusses the effect of a regulatory preamble 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.