Steven M. Cunningham (J.D. 2012, Syracuse), Note, Death and Taxes: (Over?)Reaction to Section 1706 of the Tax Reform Act, 62 Syracuse L. Rev. 451 (2012):

In this note I will analyze the arguments for and against Section 1706. First, I will explain the fundamental differences between an independent contractor and an employee, as well as the confusion between the two that required Congress to act. Next, I will detail the enactment of Section 530 of the Revenue Act of 1978 and its effect on the problem of worker classification, explaining both the immediate aftermath and the long-term implications for workers. Then, I will discuss the origin of Section 1706, detailing its impact on federal taxation and the technological community. Finally, I will turn to the heated debate that began in the aftermath of Stack's violent actions and determine whether, despite his methods, that angry taxpayer had a valid point. Given the combustible nature of the present national dialogue, it is important to know if people like Andrew Joseph Stack have some method underlying their madness.