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You might expect that the IRS would want employee/s to report firm/s that are hiring workers as contractors when they should be employees instead. However, the form the IRS provides for this purpose (the SS-8) is actually a full disclosure form. I.e., Jane Doe reports Contoso to the IRS, filling out the seven page form, and is in all probability (and unsurprisingly!) fired almost immediately. If the IRS *TRULY* wanted employees to inform them of which corporations were (possibly) breaking the rules, they would treat the reporting individuals as whistleblowers instead of the current posture: https://www.irs.gov/pub/irs-pdf/fss8.pdf

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