Michael Rosenfeld entered into a three-year agreement with the British consulate general to promote British companies seeking to invest in the United States and to assist United States companies’ investments in the United Kingdom.

Because the British consulate general was a foreign employer of a United States citizen, it classified Mr. Rosenfeld as “self-employed for tax purposes” and did not withhold taxes.

In his self-employed classification, Mr. Rosenfeld was responsible for all federal, state, local and self-employment taxes. He reported his earnings ... Log in to view full article.