| http://www.w3.org/ns/prov#value | - Section 530(a)(1), as extended, provides, in general, that if a taxpayer did not treat an individual as an employee for any period ending before July 1, 1982, the individual will be deemed not to be an employee for purposes of applying employment taxes for the period unless the taxpayer had no reasonable basis for treating the individual as other than an employee.
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