any determination with respect to the liability of a service recipient or payor for any tax during any taxable year with respect to a service provider, the application of this section shall be conditioned on either the service recipient or the payor satisfying the reporting requirements applicable to such service recipient or payor under section 6041(a), 6041A(a), or 6050W with respect to such service provider for such period. (2) Reasonable cause For purposes of paragraph (1), such reporting requirements shall be treated as met if the failure to satisfy such requirements is due to reasonable cause and not willful neglect. (f) Exception for services provided by owner This section shall not apply with respect to any service provided by a service provider to a service recipient if the service provider owns any interest in the service recipient or any payor with respect to the service provided. The preceding sentence shall not apply in the case of a service recipient the stock of which is regularly traded on an established securities market. (g) Exception for personal services (1) In general This section shall not apply with respect to any service provided for the personal purposes of the service recipient. (2) Limitation Paragraph (1) shall not apply in the case of any services provided to a service recipient who is not the payor. (h) Limitation on reclassification by Secretary For purposes of this title— (1) Effect of reclassification on service recipients and payors A determination by the Secretary that a service recipient or a payor should have treated a service provider as an employee shall be effective with respect to the service recipient or payor no earlier than the notice date if— (A) the service recipient or the payor entered into a written contract with the service provider which meets the requirements of subsection (d), (B) the service recipient or the payor satisfied the applicable reporting requirements of section 6041(a), 6041A(a), or 6050W for all relevant taxable years with respect to the service