The teaching notes contain:

Whether a worker is considered an independent contractor or an employee depends on the degree of control the employer has over the way the worker performs his or her services, according to Treas. Reg. § 31.3401(c)-1(b). Control is determined by considering a worker's payment terms, the employer's right to discharge the worker, the extent to which the worker is integrated into the company, and other aspects of the relationship. These considerations and others are identified in the 20 factors the IRS uses to evaluate worker classification in Rev. Rul. 87-41. The Tax Court has added factors that it will consider in evaluating employment relationships. In Rosenfeld v. Commissioner, T.C. Memo 2011-110, aff'd 112 AFTR 2d. 2013-5638 (9th Cir. 2013), the Tax Court determined that a worker's access to employee benefits is a factor that indicates the worker is an employee, not an independent...

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