Tax Fraud and Abuse
Architects Training Institute
A Division of Certified Training Institute
Having a reputation for straight forward business practices can only help your business. In the current environment of corporate malfeasance, customers will welcome and value a company that promotes principled business practices. This one hour video course will provide an overview of ethical and responsible tax reporting and payment that will help you establish and maintain hard earned business relationships.
After completing this course participants will be able to:
- Explore the ethical implications of illegal tax reporting.
- Recognize what factors motivate illegal misclassification of employees.
- Identify the ramifications of irresponsible employee identification and wage reporting.
- Accurately distinguish the difference between contract and independent labor and the correct use of the 1099 Form.
Tax Fraud and Abuse
Lesson One: Ethical Implications
*Learning Objective: 1) Explore the ethical implications of illegal tax reporting.
1. Gaming the System
2. Rigged Bids
3. Why Does it Matter?
a. Lost Revenue
b. Inflated Insurance/Taxes
c. Underground Economy
Lesson Two: Employee vs. Contractor
*Learning Objective: 1) Differentiate between contract and independent labor.
1. Twenty Factor Test
2. Who is Responsible?
3. Economic Reality Test
- Credit(s) earned on completion of this course will be reported to AIA CES for AIA members. Certificates of Completion for both AIA members and non-AIA members are available to print upon completion of the course.
- This course is registered with AIA CES for continuing professional education. As such, it does not include content that may be deemed or construed to be an approval or endorsement by the AIA or any material of construction or any method or manner of handling, using, distributing, or dealing in any material or product.
- Course instructors will be available by email at firstname.lastname@example.org, or telephone (800-727-7104) between 9am and 5pm Eastern Standard Time. They will assist you with questions regarding course content.