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@TiredFarmer wrote:

Has anyone dealt with income reported on a 1099 MISC where the company provided the individual with a memo stating they were a  "Statutory Employee   Sales Representative" and the IRS entitled the company with relief under Section 530 Revenue Act of 1978?  

 

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When did this "memo" come?  Was is significantly after the 1099-MISC was issued?   Or was in issued in connection with the 1099-MISC?