1. IRS. Employee (Common-Law Employee). Available online at: https://www.irs.gov/businesses/small-businesses-self-employed/employee-common-law-employee.
2. Black HC. Black’s law dictionary. St. Paul: West Publishing Co; 1991. p. 363.
3. IRS. Independent contractor defined. Available online at: https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-defined.
4. IRS. Independent contractor defined. Available online at: https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-defined, p. 530.
5. 26 U.S.C. 3101 et seq.