I understand. Thanks very much for taking the time to answer me, and help me to understand the situation and laws a little more clearly. Unfortunately for me, our company is a pretty small operation and there is only 2 of us who get commissions. So if my boss did get a letter from the IRS, theres no doubt that he would know that its in regards to me. Im pretty confident that im the only one raising concern about the matter; considering the fact that i spoke with my coworker who is the other guy that receives the commission checks, and he said that he didn't even get a 1099 for his. I told my boss that and asked "well why would i get one and he didn't?"
He called my coworker to confirm and said that he should have gotten one. Whatever the reason for his not being received, and considering he has already filed his taxes for the year, he was told something vague and that hell probably just have to file it with next years taxes. I dont know, the whole thing seems kind of shady to me. I dont feel as though i should be considered an "independent contractor" for this type of thing.
Does the info below aid in my argument?
26 CFR § 31.3401(c) (employee defined)
If an employee is mistakenly classified as an independent contractor and the employer has no reasonable basis for doing so, the employer may be held liable for employment taxes for that worker.
26 CFR § 31.3401 (c) -1(b).
(b) Generally the relationship of employer and employee exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. The right to discharge is also an important factor indicating that the person possessing that right is an employer. Other factors characteristic of an employer, but not necessarily present in every case, are the furnishing of tools and the furnishing of a place to work to the individual who performs the services. In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is not an employee.
