Artifact Details

Title

Shulman, Harvey oral history

Catalog Number

102658174

Type

Document

Description

Harvey Shulman briefly describes his personal background, education and initial legal experience. He then discusses his involvement in providing legal services to the computer services companies that were using independent contractors when Section 1706 of the 1986 Tax Reform Act was passed that eliminated the employment tax safe harbor provisions for using independent contractors. He was instrumental in helping these companies form NACCB and served as NACCB's general counsel for its first 12 years. He reviews the extensive lobbying against Section 1706 that was done over many years. He assisted many of the NACCB companies who had to fight IRS audits related to the definition of independent contractors. Many of the companies changed their business models to avoid these issues. He then discusses many other issues where NACCB successfully lobbied to change the laws: overtime payments; foreign worker permits; use of leased employees. He describes the NACCB organization during the first 12 years, the collegiality of the members and its relationships with other associations.

Date

2007-03-30

Contributor

Grad, Burt, Editor
Shulman, Harvey, Interviewee
Yost, Jeffrey, Interviewer

Publisher

Computer History Museum

Place of Publication

Mountain View, California

Extent

43 p.

Category

Transcription

Subject

Shulman, Harvey; Shulman, Fred; NACCB; Section 1706; Internal Revenue Service; O'Donohue, Tom; Safe Harbor; ADAPSO/ITAA; NTSA; US Treasury; Joint Tax Committee; Overtime payments; Department of Labor; Gentry, Grace; H1B Visas; Smith, Peggy; Legal Defense Fund; IRS Audits

Collection Title

Oral history collection

Lot Number

X3938.2007