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Taxation-Federal

Neil E. Harl

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Avoiding Self-Employment Tax, Neil Harl Feb 2017

Avoiding Self-Employment Tax, Neil Harl

Neil E. Harl

Two recent private letter rulings issued about a month apart in late 1991 have provided additional guidance on the IRS national office position on two of the strategies used to avoid self-employment tax. In both rulings, the IRS position was adverse to the taxpayers.