Re: Freelance contract

**c*@netzero.com**

Nancy, et al,

It may be the IRS's test for independent contractor status to which you're referring. It's a 20 point standard for determining whether an individual is truly independent, or is claiming that status so that the employer can escape all the responsibilities of having employees.

I don't have the text of the test handy but it shouldn't be hard to track down. It's primary purpose is to determine the level of control that an employer has over the terms of the relationship: e.g. hours of employment, place of employment, how the job is done, etc.

Carlo A. Balistrieri
Curator of the Rock Garden
The New York Botanical Garden
Bronx, NY 10458
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