according to the financial control factor set forth in IRS 34. The fact that "Michacl was provided an offi expenses were reimbursed by FAN" is a good argument to prove that and a cell phone by FAN, and all of his business ce 15A. chael was an employee according to the behavioral control factor set forth in l B. Michael was an employee according to the financia C. Michael was an independent contractor according to t l control factor set forth in IRS Publication 15A. he behavioral control factor set forth in IRS Publication 15A. D. Michael was an independent contractor according to the financial control factor set forth Publication 15A