Partners cannot be employees for federal tax purposes By tonynovaJuly 31, 2012Uncategorized IRS Rulings & Other Documents (2001-Earlier), Rev. Rul. 69-184 1 , 1969-1 CB 256, Internal Revenue Service, (Jan. 1, 1969) Section 3121.–Definitions 26 CFR 31.3121(d)-1: Who are employees. (Also Sections 3306, 3401; 31.3306(i)-1, 31.3401(c)-1.) Share this:FacebookLinkedInTwitterEmailLike this:Like Loading... Related