Simultaneous Employment Contracts

Regarding "officer of the employing corporation," see IRC 3121(d)(1).

Thanks. And in general I would agree. But ?3508 is a specific statute dealing with real estate licensees. Section 3121 is general and doesn't say it applies to real estate licensees, while it does refer insurance sales people.

Certainly the person is a statutory employee. However under normal rules of statutory interpretation, the specific rules over the general. In this case the specific rule concerning real estate sales people would supercede the non-specific rule about statutory employees.

At least that's the way it seems to me. The only distinction I can think of is that ?3508 talk about real estate "agents" while the person in this case is a broker. So perhaps that's the critical point.

I doubt agent vs broker is a critical point in the IRC. Brokers are "agents" of their principals under general legal concepts. Real estate "agents" are licensed to a lower level of activity under state real estate licensing schemes, and they must work under a licensed real estate "broker". I think the IRS is using the term "agent" in the general legal sense, not in the sense of broker vs. agent in state real estate licensing schemes.