After the high profile and widely publicized problems of Zoe Baird and other federal appointees in late 1992 and 1993, Congressional attention was focused on how to solve the problem of employers of household employees who failed to pay employment taxes. The decision to raise the threshold of employer liability for taxes was made at the expense of affected employees.
"Complying with the "Nannie" Tax,"
Agricultural Law Digest: Vol. 6
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol6/iss2/1