Why Section 530 of the Revenue Act of 1978 Applies to the States
Live Webcast Replay

Why Section 530 of the Revenue Act of 1978 Applies to the States


Total Credits: 3 including 3 Taxes

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Categories:
ACPEN Industry Institute |  ACPEN Tax Institute |  IRS Approved |  Tax
Faculty :
David Randall Jenkins, Ph.D.
Course Level:
Intermediate
Duration:
3 Hours
License:
Access for 30 day(s) after program date.

Please Note: Programs with a   insignia begin after 5pm or air on the weekend.

Description

This webcast’s bold claim is Section 530 of the Revenue Act of 1978 applies to the states.  The issue is topical given the Obama Administration’s current use of Memoranda of Understanding among the IRS, DOL, and several states to challenge independent contractor misclassification.  The transparent MOU purpose is to circumvent employment tax constraints Congress imposed on IRS subtitle C determinations in furtherance of, inter alia, Affordable Care Act objectives.  However and as the webcast demonstrates, when Congress enacted Section 530 it contextually qualified the subtitle C definitional infrastructure.  Well settled dual federal-state employment tax jurisprudence imposes an obligation each state act must be coterminous, harmonious, and uniform with the federal progenitor.  Since Congress has never impounded Section 530 in the Internal Revenue Code, per se, it may well be the provision’s contextual qualification extends beyond title 26 boundaries.

 

Syllabus

Lesson 1.

Introduction

Lesson 2.

The Plan to Circumvent Section 530

Lesson 3.

Uniform and Harmonious Acts

Lesson 4

Coterminous Federal and State Acts

Lesson 5.

Contextual Qualification

Lesson 6

Indiana v. Missouri

 

**This course is approved by the IRS. The submission of a completed request form, found under the materials tab, is required for credit.

Basic Course Information

Learning Objectives

*Recognize the history of uniform and harmonious federal and state tax acts correctly requires the several state employment acts must be uniform and harmonious among themselves with respect to FUTA  

*Recognize the history of the Federal Unemployment Tax Act correctly requires the several state employment acts be coterminous with FUTA  

*Recognize contextual qualification as a form of statutory construction correctly derives from the Supreme Court’s 1981 Rowan decision  

*Recognize Section 530 of the Revenue Act of 1978 correctly and contextually qualifies the definition of an employee throughout the entire United States Code  

*Recognize that as a result of contextual qualification Section 530 of the Revenue Act of 1978 applies to the states and requires the several state employment acts to be correctly coterminous, uniform, and harmonious with FUTA and be harmonious and uniform among themselves

*Recognize Indiana’s application of its employment act correctly and substantively impounds Congress’s will with respect to Section 530’s contextual qualification of federal and state employment tax acts  

*Recognize Missouri’s employment tax act fails to correctly and substantively impound Congress’s will with respect to Section 530’s contextual qualification of federal and state employment tax acts


Major Subjects

*The Obama Administration’s plant to make an end run around Section 530 of the Revenue Act of 1978 in furtherance of Affordable Care Act interests  

*The history of uniform and harmonious federal and state tax acts   Coterminous Federal and state unemployment tax acts  

*Contextual qualification as a form of statutory construction  

*The Supreme Court’s 1981 Rowan decision implicates contextual qualification as a form of statutory construction  

*Section 530 of the Revenue Act of 1978 contextually qualifies the entire United States Code  

*Section 530’s contextual qualification of Chapter 23, FUTA, imposes an obligation on state acts to be conterminous, uniform, and harmonious with the federal act  

*Indiana doesn’t like Section 530 but obeys Congress’s will that it contextually qualifies Chapter 23’s FUTA provisions and that the state acts must be thereby coterminous, harmonious, and uniform  

*Missouri has enacted an illusory effort to obey Congress’s Section 530 command  

*The Missouri House of Representatives passed a bill to allow its employers to claim Section 530 relief for state unemployment tax purposes if the IRS has granted Section 530 relief for FUTA purposes


Course Materials

Faculty

David Randall Jenkins, Ph.D. Related seminars and products: 21


David Randall Jenkins, Ph.D., received his doctorate in accounting and a master’s in accounting with an emphasis in tax from the University of Arizona. He has taught financial, managerial, and tax accounting courses at both the graduate and undergraduate levels. Dr. Jenkins is an AACSB academically qualified business school and tax professor owing to his peer reviewed journal article publications. His company, Algorithm LLC (algorithm-llc.com), is an IRS Approved Continuing Education Provider.  Dr. Jenkins may be contacted at tucjenkins@aol.com.


Dates

Mon, Mar 06, 2017 - 09:00a to 12:00p EST
Thu, Mar 30, 2017 - 01:00p to 04:00p EDT
Tue, Apr 18, 2017 - 03:00p to 06:00p EDT
Fri, Apr 21, 2017 - 02:00p to 05:00p EDT
Tue, May 02, 2017 - 09:00a to 12:00p EDT
Sat, May 27, 2017 - 10:00a to 01:00p EDT
Wed, Jun 07, 2017 - 12:00p to 03:00p EDT
Tue, Jun 27, 2017 - 08:00p to 11:00p EDT
Wed, Jul 12, 2017 - 01:00p to 04:00p EDT
Thu, Jul 27, 2017 - 03:00p to 06:00p EDT
Mon, Aug 07, 2017 - 10:00a to 01:00p EDT
Thu, Aug 24, 2017 - 07:00p to 10:00p EDT
Sat, Sep 02, 2017 - 01:00p to 04:00p EDT
Mon, Sep 11, 2017 - 11:00a to 02:00p EDT
Mon, Oct 09, 2017 - 09:00a to 12:00p EDT
Thu, Oct 19, 2017 - 03:00p to 06:00p EDT
Fri, Nov 10, 2017 - 02:00p to 05:00p EST
Sat, Nov 18, 2017 - 12:00p to 03:00p EST
Wed, Dec 13, 2017 - 10:00a to 01:00p EST
Tue, Dec 26, 2017 - 07:00p to 10:00p EST

Additional Info

Basic Course Information

Prerequisites

This webcast is an intermediate continuing education webcast.  

It is assumed the webcast participant has fundamental familiarity with Section 530 of the Revenue Act of 1978.


Advanced Preparation

None


Original Recording Date

04/27/2016


Yellow Book

No


Course Developer

David Randall Jenkins


Date Added to Catalog

04/18/2016


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com(972-377-8199).


Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk  1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 


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