I have a complex situation, i wanted some advice on before hiring a lawyer. I work in DC by so and so inc,. I am paid for my billable hours. All my work is done in the office located in DC or out in the field when sent out by the employer to do work. I am not paid on any given day. My employer generally pays me whenever he or she feels like it. Usually a month at a time, and usually a month after which the work was completed, but not on any type of specified schedule am i paid. I don't know when i will be paid until i actually get paid. My employer does not deduct any taxes or give me any pay stubs. I am given a company check, basically paid as a contract employee, although i am referred to as a consultant. (does that matter?). I recently came to realize it's time to get out and get back "on the books." It's now Mid Feb, I have no 1099 from my employer, not do i have any reason to believe i am getting one. The situation is getting worse because i am trying to cut my ties, but i have not been paid for any work performed in 2006. I estimate my employer owes me roughly about $7,000 and counting.....My concernes i need advice on here are: 1. What do i do about not recieving a form 1099? and is there a way i can report where i earned these wages? 2. How do i know once i give my resignation that i will be paid for all my work performed? What governs this for contract employees? I been on the DOL web site and had a very hard time finding info. and 3. I believe my employer is operating Illegally, not paying taxes, not reporting employees wages earned, etc.... Is there a way i could report this so i am not in trouble later down the road? and should i be reporting this?

Yes, your situation is a bit complex. The first thing to clear up is that there is big difference, legally speaking, between an "employee" and "independent contractor." (The term "consultant" really doesnt' matter--its whether you fall into one of those two categories.) It seems clear that the company has been treating you as a contractor. If you are, in fact, a "contractor", your only recourse would be to intiate a civil action against the company if they don't pay you. If you are an "employee", you may be able to also seek recourse under the DC Wage Payment and Collection Law and file a complaint with Department of Employment Services. If you are non-exempt employee, there are also potential overtime violations. Also, if your actually an employee and not a contractor, the company has all sorts of tax and other laibilities to the government for mis-categorizing you. (You don't have any liability for this as long as you pay income taxes on what they have paid you).

Determining whether you are a contractor or employee can be a complex question that depends on the degree and type of control the company excercises over your work. No one can give you a answer on this without asking some detailed questions. I'm not sure how much help the DC government will give you with this question.

In any event, you should have received a 1099 as everything you have earned with them should be reported to the IRS. I'm no tax expert, so I don't know what the IRS wants you to do when you don't receive a 1099, but it seems this is something that could be answered on the tax help line, 1-800-829-1040, or their website www.irs.gov. I believe there is some form they want you to fill out. The IRS also has a form that's used to determined whether one is an employee or contractor, its Form SS-8, I think. You might want to look at that.