Assertion: contractor's employee | /r/CapableOf | pay part of the tax
Facets:
Source sentences:
text: Even worse, if the IRS determines your misclassification was "willful," you could owe the IRS the full amount of income tax that should have been withheld (with an adjustment if the employee has paid or pays part of the tax), the full amount of both the employer's and employee's share of FICA taxes (possibly with an offset if the employee paid self-employment taxes), plus interest and penalties.