bruckner.osgode director of the school, focused on the implications for small business owners who are providing services and selling goods in business transactions coordinated online and through companies such as airbnb, at sea, uber, lift, task rabbit, instagram, and others. we released a paper entitled " to shed light on these issues. having spent more than a year focusing on these growing problems, for tax purposes on demand service providers and product sellers are small business owners and there are millions of them working and earning income in ways that are not readily identifiable by existing government research or available taxpayer filing data. we argue that this should the considered by the ire rest, not only because millions of taxpayers are needlessly verdant -- burdened, but also because there are very real implications on the treasury and irs's ability to fairly and efficiently collected taxes. a number of findings we included not research are typically relevant to today's discus

bruckner. taxation and managing director at the center. she directs the team is small business experts and researchers. she served as chief counsel for the u.s. senate committee on small business. our second witnesses rob willie. he is vice president of test rabbit in san francisco. users who want to outsource errands for a fee. the company started in 2008. he is created marketing campaigns for several businesses. nike cadillac and. nuclear. he specializes in application development issues. the subcommittee on health technology. he is also testified before the u.s. senate. he also serves on the advisory council of the mobile health care organization. i introduce mr. joe kennedy senior fellow. advice tovided legal individuals in the public and private sector on these issues. he previously served as the u.s. department of commerce. he has a masters degree in agriculture and applied economics. ms. bruckner: thank you for the interpretation to join you today. when it was caroline bruckner. i am the

bruckner, i'll start with you. you testified that more than 60% of your survey respondents did not receive a form 1099k or form 1 1099 miscellaneous. >> i think the first thing we should do is recognize that the instructions for the form 1099 miscellaneous direct people to use the form 1099k for credit card reporting or payments made by credit card and that creates a tax reporting loophole for income that's earned by less than $20,000 because there are certain income thresholds for using the form 1099k and i think the irs should immediately reconsider those instructions on the form 1099 miscellaneous and see if it can be used for credit card payments less than the income threshold for $20,000. >> do you have a sense of how many folks aren't complying with the tax code because it's too complicated -- in the shared economy i'm talking about -- that's too complicated and too cumbersome versus, well, you knows, i'm not going to pay my taxes. >> that's a good question. i don't have a hard number on that, but i can tell

i'm caroline bruckner. i'm also the managing director of the cogod tax policy sector which conducts nonpartisan research on tax and compliance issues specific to small businesses and entrepreneurs. at cogod, we're currently focused on the tax and compliance issues impacting america's latest iteration of small businessowners who are renting rooms, providing ride-sharing services, running errands and selling goods to consumers and business transaction, coordinated online. companies such as airbnb, etsy,s uber, lfyt and others. we released our information yesterday in a report called "shortchange." to shed light on these issues as congress moves forward with tax reform. haven't spent more than a year investigating these growing problems, we report on what the existing debate has yet to acknowledge. that for tax purposes, on-demand platform economy service providers and sellers are, in fact, small bausinessowners. there are millions of them working and earning income in way that are not ready identifiable by ex