Interesting New York Times article today about how the IRS has assessed over $330,000 in taxes, interest, and penalties against a Connecticut volunteer youth soccer association for failing to withhold taxes from payments to its coaches and referees because they treated them as independent contractors rather than as employees:
[M]any of the referees in the Fairfield case are older children officiating at the games of younger ones, for $20 to $40 a game. "Are these 10-year-old children employees of Fairfield soccer?"
