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Revenue Ruling

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 Rev. Rul. 73-83

1973-1 C.B. 414

IRS Headnote

Transcribers engaged occasionally by court reporters are employees of the reporters and subject to FICA tax on wages paid after June 28, 1970; Revenue Ruling 70-340 modified.

Full Text

Rev. Rul. 73-83

Revenue Ruling 70-340, 1970-1 C.B. 202, holds, in part, that transcribers engaged only occasionally by court reporters and who furnish their own supplies and equipment and perform services in their homes under no direct supervision are employees of the reporters under section 3121(d)(3)(C) of the Federal Insurance Contributions Act (chapter 21, subtitle C, Internal Revenue Code of 1954).

Held, under the authority granted by section 7805(b) of the Code, the above holding of Revenue Ruling 70-340 will be applied without retroactive effect with respect to wages paid before June 29, 1970, the date of publication of the Revenue Ruling in the Internal Revenue Bulletin. Revenue Ruling 70-340 modified.