Who, What, Why . . .
Who does it apply to: Any employer who characterizes someone who works for them as an independent contractor and does not withhold taxes for payments made to that person.
Why does it matter: While you may not think it matters much whether the individual pays their taxes or you
Who, What, Why . . .
Who does it apply to: Every employer, regardless of whether employees access the internet at work.
What is it: Blogging, use of sites like Facebook, Flickr, MySpace, Twitter, Digg, LinkedIn, and the like. Virtually every person in the workforce has some access to a computer and likely uses one