□ □
□? □
[] □
Therefore , it was not substantially justified for the IRS to reclassify these independent contractors as employees . Third , the magnitude of the changes , particularly recently , makes it hard for the IRS to convey those changes most effectively to taxpayers . However , it would be nice for the IRS to go on record in agreement with this conclusion . Oh wait , maybe it ’ s cooking the books to look more profitable for stockholders then cooking them again to look less profitable for the IRS . In a report to the committee , the experts will explain that companies can avoid taxes by exploiting differences in the rules governing the two sets of books that all companies must keep , one for shareholders and the other for the I.R.S ., according to people who have seen the report .