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<p class="MsoNormal">Good morning:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Listed below is an upcoming webinar offered by the IRS (Federal, State and Local Government Division). To take advantage of this opportunity, please pre-register.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Note that the time listed is 2 p.m. (Eastern) which is 11 a.m. (Pacific).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="color:white">FSLG Newsletter</span><span style="font-size:12.0pt;color:white"><o:p></o:p></span></p>
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<p class="MsoNormal" align="right" style="text-align:right"><span style="color:white">February 18, 2015</span><span style="font-size:12.0pt;color:white"><o:p></o:p></span></p>
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<p class="MsoNormal"><span lang="EN" style="display:none"><o:p> </o:p></span></p>
<table class="MsoNormalTable" border="1" cellspacing="3" cellpadding="0" width="540" style="width:405.0pt">
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<td width="30%" valign="top" style="width:30.0%;background:#CCCCFF;padding:1.8pt 1.8pt 1.8pt 7.5pt">
<h3><span style="color:#001E5A">Useful Links:<o:p></o:p></span></h3>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&101&&&http://www.irs.gov/Government-Entities/Federal,-State-&-Local-Governments/Federal,-State-&-Local-Governments---A-Closer-Look">About
FSLG</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&102&&&http://www.irs.gov/Government-Entities/Federal,-State-&-Local-Governments/FSLG-News">FSLG
News</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&103&&&http://www.irs.gov/Government-Entities/Federal,-State-&-Local-Governments/FSLG-Customer-Services">FSLG
Customer Services</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&104&&&http://www.irs.gov/Government-Entities/Federal,-State-&-Local-Governments/Educational-Resources">Educational
Resources</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&105&&&http://www.irs.gov/Government-Entities/Federal,-State-&-Local-Governments/Federal,-State,-&-Local-Governments-FAQs">FSLG
FAQs</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&106&&&http://www.irs.gov/Government-Entities/Federal,-State-&-Local-Governments/FSLG-Toolkit">FSLG
Tools</a><o:p></o:p></span></p>
<div class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;color:black">
<hr size="3" width="100%" align="center">
</span></div>
<h3><span style="color:#001E5A">IRS Resources<o:p></o:p></span></h3>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&107&&&http://www.irs.gov/uac/Compliance-&-Enforcement">Compliance
& Enforcement</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&108&&&http://www.irs.gov/uac/Contact-Your-Local-IRS-Office-1">Contact
My Local Office</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&109&&&http://www.irs.gov/Filing/Filing-Options">Filing
Options</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&110&&&http://www.irs.gov/Forms-&-Pubs">Forms
& Pubs</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&111&&&http://www.irs.gov/Help-&-Resources/Tools-&-FAQs/FAQs-for-Individuals/Frequently-Asked-Tax-Questions-&-Answers">Frequently
Asked Questions</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&112&&&http://www.irs.gov/News-&-Events">News</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&113&&&http://www.irs.gov/uac/Taxpayer-Advocate-Service-6">Taxpayer
Advocate</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&114&&&http://www.irs.gov/uac/Where-to-File-Paper-Tax-Returns---With-or-Without-a-Payment">Where
to File</a><o:p></o:p></span></p>
<div class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;color:black">
<hr size="3" width="100%" align="center">
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<p><strong><span style="font-family:"Arial","sans-serif"">What:</span></strong><span style="font-family:"Arial","sans-serif"">
<span style="color:black">Free </span>Webcast - Employee or Independent Contractor?</span><o:p></o:p></p>
<p><strong><span style="font-family:"Arial","sans-serif"">When: </span></strong><span style="font-family:"Arial","sans-serif"">March 12, 2015; 2 p.m.<span style="color:black"> (Eastern)
</span></span><o:p></o:p></p>
<p><strong><span style="font-family:"Arial","sans-serif";color:black">How:</span></strong><span style="font-family:"Arial","sans-serif";color:black">
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&115&&&http://www.visualwebcaster.com/event.asp?id=101559">
Register for this event.</a><em><span style="font-family:"Arial","sans-serif""> </span>
</em></span><span style="font-family:"Arial","sans-serif"">You will use the same link to attend the event.</span><o:p></o:p></p>
<p><strong><span style="font-family:"Arial","sans-serif"">Learn about:</span></strong><o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-family:"Arial","sans-serif"">Defining “Employee”</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-family:"Arial","sans-serif"">The three control factors</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-family:"Arial","sans-serif"">Key vendor characteristics</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-family:"Arial","sans-serif"">The Voluntary Classification Settlement Program</span><o:p></o:p></li></ul>
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<hr size="3" width="100%" align="center">
</div>
<p><span style="font-size:10.0pt">If you have a technical or procedural question relating to government entities, please visit the
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMjE4LjQxNzU4NDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDIxOC40MTc1ODQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTc2MjU4JmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&116&&&http://www.irs.gov/Government-Entities/Federal,-State-&-Local-Governments">
IRS.gov Web site</a>.<o:p></o:p></span></p>
<p><span style="font-size:10.0pt">If you have a specific question about exempt organizations, call
<strong>FSLG Customer Account Services at 1-877-829-5500</strong>.<o:p></o:p></span></p>
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