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href="http://cts.vresp.com/c/?TaxThink/6e17572148/026de55364/fdce71654b/main_page="><span style='font-size:10.0pt'>Visit the Tax Think Website &gt;&gt;</span></a> </p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width="20%" valign=bottom style='width:20.0%;background:#7C3A00; padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;font-family:"Verdana","sans-serif";color:white'>Warren's Events &amp; </span></strong><b><span style='font-size:13.5pt;font-family:"Verdana","sans-serif";color:white'><br> <strong><span style='font-family:"Verdana","sans-serif"'>Deadlines</span></strong></span></b><span style='font-family:"Trebuchet MS","sans-serif"'> </span></p> </td> <td width="60%" valign=bottom style='width:60.0%;background:#7C3A00; padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 24.0pt;font-family:"Verdana","sans-serif";color:white'>IRS to Expand Audits</span></strong> </p> </td> <td width="20%" valign=bottom style='width:20.0%;background:#7C3A00; padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;color:white'>&nbsp;</span></strong><strong><span style='font-size: 13.5pt;font-family:"Verdana","sans-serif";color:white'>Thursday Night Calls:</span></strong><strong><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif";color:white'> </span></strong></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td width="30%" valign=top style='width:30.0%;border:solid #E3BF77 1.0pt; mso-border-alt:solid #E3BF77 .75pt;background:#E3BF77;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal align=center style='text-align:center'><strong><span style='font-size:13.5pt'>&nbsp;</span></strong><strong><span style='font-size:18.0pt;color:red'>Breaking News</span></strong><strong><span style='font-size:13.5pt'> </span></strong></p> <p class=MsoNormal align=center style='margin-bottom:12.0pt;text-align:center'>&nbsp;The President just&nbsp;Signed a bill that would allow taxpayers to deduct charitable contributions made for relief of victims of the earthquake in Haiti in 2010 on their 2009 tax return. Donations covered by the bill are cash contributions made after Jan. 11, 2010, and before March 1, 2010, for the relief of victims in areas affected by the earthquake in Haiti. <span style='font-size:13.5pt'><br style='mso-special-character:line-break'> <![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'> <![endif]></span></p> <p class=MsoNormal align=center style='text-align:center'><strong><span style='font-size:13.5pt'>1099s and W-2s must be sent to their recipients by January 31, 2010.</span></strong> <br> You must send the IRS their copy by February 28, 2010. For more information on<br> <a href="http://cts.vresp.com/c/?TaxThink/6e17572148/026de55364/14ed62b8d2">1099s and W-2 click here&gt;&gt;</a> </p> <p class=MsoNormal align=center style='text-align:center'><br> <br> <br> &nbsp; </p> <p class=MsoNormal align=center style='text-align:center'><strong><span style='font-size:13.5pt'>Miss our 1099/W-2 information teleconference?</span></strong><b><span style='font-size:13.5pt'><br> </span></b>&nbsp;<a href="http://cts.vresp.com/c/?TaxThink/6e17572148/026de55364/1632c79359">Listen to the recording now&gt;&gt;</a><br> <br> <br> <br> <br> <strong><span style='font-size:13.5pt'>It is time to think about 2009 tax returns.</span></strong> <br> Please let us know what<br> &nbsp;<a href="http://cts.vresp.com/c/?TaxThink/6e17572148/026de55364/12e4eed059">Tax returns you may want us to prepare&gt;&gt;</a> </p> <p class=MsoNormal align=center style='text-align:center'>&nbsp; </p> <p class=MsoNormal align=center style='text-align:center'>The 2009 tax organizers are ready!<br> <a href="http://cts.vresp.com/c/?TaxThink/6e17572148/026de55364/b0ecc02667">2009 Tax Origanizers&gt;&gt;</a>&nbsp; </p> </td> <td valign=top style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p><span style='font-family:"Verdana","sans-serif"'>In the government s continuing effort to find cash wherever it can, the IRS has announced that it will be increasing audits of employer taxes.&nbsp; The IRS estimates that there is $14 billion that companies underpay in employer taxes each year. The audits will be conducted over three years and will focus on worker classification, fringe benefits, reimbursed expenses and executive compensation. The selection of the audited companies will be random, and both big and small businesses will be scrutinized.</span><span style='font-size: 10.0pt;font-family:"Verdana","sans-serif"'> </span></p> <p><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>Worker classification has to do with whether a worker is an employee or an independent contractor. This is where most of the audit focus will be. The last time the IRS launched such an initiative was in 1984 when they believed 15% of all employers misclassified about 3.4 million workers. If the IRS changes the classification of a worker from an independent contractor not only will you owe back payroll taxes (about 7.65% of what you paid them) and penalties but if you offer employee benefits you may also have to pay the workers back benefits. </span></p> <p style='margin-bottom:12.0pt'><span style='font-size:10.0pt;font-family: "Verdana","sans-serif"'>If your business uses independent contractors be sure they qualify and that they are not really employees. To help determine whether a worker is an employee under the common law rules, the IRS identified 20 factors that may indicate whether the employer can exercise enough control to establish an employer/employee relationship. These factors were based on the circumstances that the courts identified and relied upon to decide whether an employment relationship existed. No one factor is more important than another factor. Also, the IRS does not go by the number of factors leaning one way or another. Instead it merely uses these factors to determine if the relationship  feels more like an employee relationship or an independent contractor relationship. The factors are:<br> &nbsp;<br> <strong><span style='font-family:"Verdana","sans-serif"'>(1) Instructions</span></strong>. An employee must comply with instructions about when, where and how to work. <br> <strong><span style='font-family:"Verdana","sans-serif"'>(2) Training.</span></strong> An employee receives on-going training from, or at the direction of, the employer. Independent contractors use their own methods and receive no training from the purchasers of their services.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(3) Integration</span></strong>. An employee s services are integrated into the business operations because the services are important to the business. This shows that the worker is subject to direction and control of the employer.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(4) Services rendered personally.</span></strong> If the services must be rendered personally, presumably the employer is interested in the methods used to accomplish the work as well as the end results. An employee often does not have the ability to assign their work to other employees; an independent contractor may assign the work to others.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(5) Hiring, supervising and paying assistants.</span></strong> If an employer hires, supervises and pays assistants, the worker is generally categorized as an employee. An independent contractor hires, supervises and pays assistants under a contract that requires him or her to provide materials and labor and to be responsible only for the result.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(6) Continuing relationship.</span></strong> A continuing relationship between the worker and the employer indicates that an employer-employee relationship exists. The IRS has found that a continuing relationship may exist where work is performed at frequently recurring intervals, even if the intervals are irregular.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(7) Set hours of work.</span></strong> A worker who has set hours of work established by an employer is generally an employee. An independent contractor sets his/her own schedule.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(8) Full time required</span></strong>. An employee normally works full time for an employer. An independent contractor is free to work when and for whom he or she chooses.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(9) Work done on premises.</span></strong> Work performed on the premises of the employer for whom the services are performed suggests employer control, and therefore, the worker may be an employee. Independent Contractor may perform the work wherever they desire as long as the contract requirements are performed.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(10) Order or sequence set.</span></strong> A worker who must perform services in the order or sequence set by an employer is generally an employee. Independent Contractor performs the work in whatever order or sequence they may desire.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(11) Oral or written reports.</span></strong> A requirement that the worker submit regular or written reports to the employer indicates a degree of control by the employer.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(12) Payments by hour, week or month.</span></strong> Payments by the hour, week or month generally point to an employer-employee relationship.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(13) Payment of expenses</span></strong>. If the employer ordinarily pays the worker s business and/or travel expenses, the worker is ordinarily an employee.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(14) Furnishing of tools and materials.</span></strong> If the employer furnishes significant tools, materials and other equipment used by a worker, the worker is generally an employee.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(15) Significant investment.</span></strong> If a worker has a significant investment in the facilities where the worker performs services, the worker may be an independent contractor.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(16) Profit or loss.</span></strong> If the worker can make a profit or suffer a loss, the worker may be an independent contractor. Employees are typically paid for their time and labor and have no liability for business expenses.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(17) Working for more than one firm at a time.</span></strong> If a worker performs services for a multiple of unrelated firms at the same time, the worker may be an independent contractor.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(18) Making services available to the general public.</span></strong> If a worker makes his or her services available to the general public on a regular and consistent basis, the worker may be an independent contractor.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(19) Right to discharge</span></strong>. The employer s right to discharge a worker is a factor indicating that the worker is an employee.<br> <strong><span style='font-family:"Verdana","sans-serif"'>(20) Right to terminate.</span></strong> If the worker can quit work at any time without incurring liability, the worker is generally an employee.</span></p> </td> <td width="30%" valign=top style='width:30.0%;border:solid #E3BF77 1.0pt; mso-border-alt:solid #E3BF77 .75pt;background:#E3BF77;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif"'>Don't forget, as a subscriber to TaxThink About It! you may attend our Thursday night calls</span></strong><span style='font-family:"Verdana","sans-serif"'>.<br> </span><span style='font-family:"Trebuchet MS","sans-serif"'><br> </span><span style='font-family:"Verdana","sans-serif"'>Call is every Thursday (except holidays) 3:00 pacific time </span><span style='font-size: 10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:13.5pt; font-family:"Verdana","sans-serif"'><br> <br> <strong><span style='font-family:"Verdana","sans-serif"'>The times have changed. The way to succeed has not.</span></strong></span></b><span style='font-family:"Verdana","sans-serif"'>&nbsp;<br> No matter what it is you need to give it your all. Check out this <a href="http://cts.vresp.com/c/?TaxThink/6e17572148/026de55364/db55626ae7/v=-vB59PkB0eQ">inspiring video &gt;&gt;</a><br> </span><span style='font-family:"Trebuchet MS","sans-serif"'><br> <br> <br> <a href="http://cts.vresp.com/c/?TaxThink/6e17572148/026de55364/81041cf576/TaxThink/6de5538f54/02767bb837/33e3ae6a67/affid=936914"><span style='font-family:"Verdana","sans-serif";color:#B35408'>Get your free subscription to Bob Proctor's Insight of the Day&gt;&gt;</span></a></span><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'>&nbsp; </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:10.0pt; font-family:"Verdana","sans-serif"'><br> </span><span style='font-family:"Verdana","sans-serif"'><br> </span><b><span style='font-size:13.5pt;font-family:"Verdana","sans-serif"'><br> <br> <strong><span style='font-family:"Verdana","sans-serif"'>This Week's Quote</span></strong></span></b><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'> </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"'>I know of no safe depository of the ultimate powers of the society but the people themselves; not enlightened enough to exercise their control with wholesome discretion, the remedy is not to take it from them, but to inform their discretion. Enlighten the people generally and tyranny and oppressions of body and mind will vanish like evil spirits at the dawn of day.  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