Mercer Law PLLC specializes in compliance counseling, and in representing businesses in worker classification audits (i.e. L&I audits, ESD audits, IRS audits), and in agency hearings and judicial appeals.

Compliance.  The axiom "an ounce of prevention is worth a pound of cure" is particularly true for businesses that engage independent contractors.  For some businesses, the only proper option is that they hire employees, and it is critical that they know that sooner rather than later.  And for far too many businesses, the first time they learn that they have been improperly engaging independent contractors is during an L&I audit, ESD audit or IRS audit. When this happens, there is often little recourse but to pay hefty fines. Mercer Law PLLC focuses on prevention.

Audits. As explained on The Risks page, there are several reasons a business can be selected or targeted for an audit. Mercer Law PLLC provides experienced counsel to reduce the likelihood that a business will be targeted for independent contractor audit, and to guide the business through the audit process in the event that the business is selected.

Below is a summary of the firm's services:

Compliance Counseling

  • Advise businesses on how to properly engage independent contractors, and manage contractor relationships.
  • Advise businesses on whether to engage independent contractors, or to reclassify contractors as employees.

Independent Contractor Agreements

  • Review businesses' independent contractor agreements and practices to determine compliance with state and federal laws.
  • Prepare independent contractor agreements to track state and federal law.
  • Prepare independent contractor policies to guide practices.


  • Appeal assessments of back taxes and penalties due to alleged misclassification of independent contractors.
  • Negotiate settlements with agencies.

Independent Contractor Audits

  • L&I Audits
  • ESD Audits
  • IRS Audits
  • Prepare businesses for state and federal independent contractor classification audits, including conducting pre-audits of independent contractor practices.
  • Represent businesses in audits of independent contractor practices by ESD, L&I and other agencies.
phone: (206) 569-4920 | email: