Nurses hired by staffing agency considered employees requiring the withholding of employment taxes, the U.S. Tax Court held in a memorandum opinion. Taxpayer operates a business of providing at-home private duty nursing services to children with special needs. Taxpayer hired the nurses on a permanent basis for an indefinite period, with Taxpayer normally informing the nurses that they were “employed” on a “full-time” basis. Nurses were required to give two weeks notice if they wanted to end the working relationship. Taxpayer received payments from the insurance companies, not the nurses. Taxpayer assigned nurses to a patient. Nurses could work for ...
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South Korea's Ministry of Health and Welfare has announced strengthened measures to combat fraud in social service electronic vouchers. Last year, detected fraudulent claims reached 47.88 billion w...