Nina E. Olson, the Taxpayer Advocate, has submitted a report to Congress that proposes withholding taxes from payments to independent contractors and repealing or revising the alternative minimum tax. The Office of the Taxpayer Advocate was created by Congress to help the public deal with the tax system and the Advocate is required to submit an annual report listing the biggest problems faced by taxpayers. Her proposal to withhold taxes from payments to independent contractors is the most controversial.
See "Tax Withholding Proposed for Independent Contractors", David Cay Johnston, The New York Times, January 14, 2004