Employment Taxes
If you feel you can use a refresher about the federal tax law governing employment taxes, they’re nicely reviewed in a very recent decision of the Eighth Circuit federal court of appeals.  For a useful discussion of the decision by Lou Vlahos of the firm of FarrellFritz, click on the link below.

http://media.ca8.uscourts.gov/opndir/18/09/172326P.pdf