Mega Big Box Stores has been hiring programmers at its headquarters to maintain its online retail operation. As the size of the online business grew, Mega changed the status of the programmers from employees to independent contractors, although their job responsibility increased. For the past $3$ years, all new programmers hired have signed documents classifying them as independent contractors. Some of the programmers filed a lawsuit regarding their status and obtained a verdict that they were misclassified. Which of the following is true?

The US Dept. of Labor will require the employer to exclude its programmers from its dental, medical, pension, and profit$-$sharing plans.

The IRS will hold the employer liable for a minimum of $10$ percent of the wages received by the programmers.

The IRS can hold the employer liable for its share of Social Security and federal unemployment compensation that should have been withheld.

The IRS will require the programmers to pay all the outstanding federal taxes, state taxes, and Medicare on their own if their employer fails to pay.