Rev. Rul. 78-284

The Internal Revenue Service has been asked to reconsider the distinctions made in Rev. Rul. 75-243, 1975-1 C.B. 322, between the facts in that Revenue Ruling and the facts in Rev. Rul. 65-188, 1965-2 C.B. 390.

Rev. Rul. 75-243 holds on the basis of facts stated therein that interviewers are employees for Federal employment tax purposes. Several factors are listed distinguishing that ruling from Rev. Rul. 65-188, which holds that interviewers are not employees.

Rev. Rul. 65-188 implies that individual interviewers of the type described therein will never be considered employees. Upon reconsideration it is concluded that the issuance of Rev. Rul. 75-243 effectively limited Rev. Rul. 65-188.

Accordingly, pursuant to the authority provided by section 7805(b) of the Internal Revenue Code of 1954, Rev. Rul. 75-243 will be applied without retroactive effect with respect to wages paid before July 1, 1975.