The Price of Obeying the Law

For millions of Americans who hire even occasional household help, the rules that tripped up Zoe Baird can be the laws from hell. The requirement that immigrants have U.S. working papers is just part of the problem. The real burden for people hiring anyone, from nannies and baby-sitters to once-a-week household help, for more than $50 in a three-month period is the taxes and the blizzard of paperwork that also come through the door. So stringent are the legal requirements that the Internal Revenue Service estimates that no more than one-quarter of American families with household help bother to obey the...

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