My lawyer (a tax attorney) said this is rarely prosecuted on independent contractors who are themselves incorporated (along with things like actually have a con

My lawyer (a tax attorney) said this is rarely prosecuted on independent contractors who are themselves incorporated (along with things like actually have a contract etc). From my own experience this is true as well. Think about it, the IRS would have to give back all of the matching that the contractor (agent) did when they collect from the employer (principal). Edit: talk to your own attorney though.