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Frank W. Dworak is a partner in the Tax Practice group in the firm's Chicago office.

Given the pandemic and all that has come along with it, telecommuting has become the new norm.  Employers are increasingly faced with difficult legal issues pertaining to not only the out-of-state telecommuter, but also the foreign national who “telecommutes” from overseas due to travel and visa restrictions.  U.S. employers may still want to utilize the foreign national’s services, but there are various issues to consider before doing so.
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