Suppose you’re a partner in a partnership where the agreement requires you to work some of the time for the business. Can you ever be treated as an employee of the partnership for tax purposes instead of as a partner? The lines may become blurry, but the IRS has maintained, at least up until this point, that partners aren’t employees. New regulations concerning disregarded entities shed some light on this issue. Traditionally, the IRS has said that if you’re a partner who pro