The IRS has issued procedural guidance regarding its determinations that classify a worker as an employee rather than an independent contractor.
Rev. Proc. 2022-13 covers when and how the IRS will issue a notice of its employment status determination and how the person may petition the U.S. Tax Court to review it.
The guidance provides the Tax Court jurisdiction under four requirements and limitations. It also clarifies the court’s petition filing deadlines and their tolling.