IPE Week 1 Review

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Across
  1. 1. In most cases, if all the requirements of an exception to the ABC test are met, the determination of employee or independent contractor status shall be governed by ___________.
  2. 4. When making a common law status determination, the auditor must address primary and _____________factors.
  3. 5. When conducting an audit, prepare for your _________ from the very beginning.
  4. 6. If an employer refuses to release their records in order to conduct the audit, the auditor can issue a/an ________________ assessment pursuant to Section 1126 and/or Section 1127 of the CUIC.
  5. 9. When a worker files for benefits and the hiring entity did not consider the worker to be an employee, a/an ____________ claim exists.
  6. 11. These types of tax decisions are public information.
  7. 12. Employer-provided lodging is not subject to PIT withholding if three criteria are met. One of those criteria states that the lodging must be provided for the employer’s _____________.
  8. 13. ____________ Code Sections 11180 and 11181 allows EDD to do audits on businesses under Sections 11180 and 11181.
  9. 15. The most important thing to do while the employer is speaking, is to __________.
  10. 16. A corporate officer is a ___________ employee.
Down
  1. 2. Type of services that are not subject to one or more payroll taxes.
  2. 3. Under section 606 of the CUIC, if an employing unit has actual or _________ knowledge of an employee/helper of a worker determined to be an employee of that employing unit, whether or not the employing unit hired or paid the employee/helper, the employing unit is the employer of the employee/helper.
  3. 5. The CUIC is divided into Divisions, Parts, Articles, and ____________.
  4. 7. Benefits are paid based on __________ tips only.
  5. 8. One factor in determining if a worker has their own independently established business is if that worker __________their services to the general public.
  6. 9. _________-ended questions allow for free range of responses & stimulates original answers.
  7. 10. The Field Audit and Compliance Division belongs to EDD’s ______ Branch.
  8. 14. The CUIC is this type of reference.
  9. 17. The Tax Branch consists of FACD, CD, TSD, and ________.