Select Books and Published Articles on Taxation and Contingent Workforce Topics
Books
- Co-Author: Employer’s Handbook: Independent Contractor vs. Employee, Thompson Publishing Group, with Edward N. Delaney
- Author: Alternate Staffing, PJC Publishing LLC
- Author:Hollrah’s State Guide on Independent Contractors, PJC Publishing LLC
- Contributing Author: The Taxpayer Relief Act of 1997, American Bar Association Section of Taxation and American Law Institute-American Bar Association (1998)
- Contributing Author:Partnering Between Inside and Outside Counsel, West Group
Published Articles
- Updated Guidance Complicates Independent Contractor Safe Harbor, TaxNotes Federal, Vol. 186, No. 10 (Mar. 10, 2025)
- Special Safe Harbor Can Protect Businesses in IRS Audits of Independent Contractor Relationships, Maryland Bar Journal, Vol. 6, Issue 2 (Fall 2024)
- The Time Has Come for Congress to Finish Its Work on Harmonizing the Definition of “Employee,” Brooklyn Law School Journal of Law and Policy,Volume XXVI, No. 2 (2018) with Patrick Hollrah
- New Passthrough Deduction Creates Tax Benefit for Self-Employed, TaxNotes, Vol. 158, No. 8 (Feb. 19, 2018) with Patrick Hollrah
- The Tax Executive’s Guide to Contemporary Work Relationships, The Tax Executive, Nol. 46, No. 6 (November-December 1994)
- Registry-Supplied Nurses Reduce Tax Headache for Hospitals,Healthcare Financial Management (Nov. 1993)
- Nationwide v. Darden: Restoring to the Term “Employee” Its Common-Law Meaning, The Tax Executive, Nol. 44, No. 3 (May-June 1993)
- Shell’s Allocation Methods for Establishing Taxable Income from its Property, Oil & Gas Tax Quarterly, Matthew Bender & Co, Inc., Vol. 41, No. 2 (Dec. 1992)
- The Tax Treatment of Independent Contractors: Where We Are, and Where We’re Headed, The Tax Executive, Vol. 43, No. 5 (September-October 1992), reprinted in The Monthly Digest of Tax Articles (August 1992).
- Purchasing a Worker’s Services From an Intermediary: How to Ensure Avoidance of Potential Employment Tax Liabilities,Tax Management Compensation Planning Journal, Nol. 20, No. 6 (July 5, 1992)
- Supreme Court Sheds Light on Self-Insured Benefit Plans, Journal of Compensation and Benefits, Warren, Gorham & Lamont (May-June 1991)
- ERISA Protection Extended to Independent Contractors, Tax Management Compensation Planning Journal, Nol. 19, No. 6 (July 7, 1991)
- Refund of Unconstitutional State Taxes: Taxpayer’s Right or State’s Prerogative, The Tax Executive, Vol. 42, No. 4 (July-August 1990)
Presentations on Taxation or Contingent Workforce Topics
- American Bakers Association
- American Moving & Storage Association
- American Payroll Association
- American Trucking Associations
- Association of Language Companies
- ATA Litigation Center
- Coalition to Promote Independent Entrepreneurs
- Direct Selling Association
- Driver Employer Council of America
- Drug Information Association
- Field Marketing Services Association
- Independent Bakers Association
- Independent Contractor Association of America
- Independent Mystery Shoppers Coalition
- International Warehouse Logistics Association
- Joint National Committee for Languages
- Lexis/Nexis
- Littler Mendelson National Employer Conference
- Mayland Bar Association
- MSPA Americas
- National Association of Attorneys General
- National Association of Chemical Distributors
- National Association of Concessionaires
- National Association of Computer Consultant Businesses
- National Association of Demonstration Companies
- National Association of Government Labor Officials
- National Association of Independent Insurers
- National Association for Retail Marketing Services
- New York State Land Title Association
- Pennsylvania Homecare Association
- Private Care Association
- Tax Section of the American Bar Association
- Tax Section of the Bar Association of the District of Columbia
- Thompson Publishing Group
- Transportation Law Institute
- Washington Employee Benefits Group