Allen Dexler is a carpenter by trade. He has been doing this kind of work for over 10 years and has all his certifications in place and in good standing. In April 2019, Allen was hired by a local cabinet maker, Royal Woodworks, to come in and help with the design work of a new line of kitchen cabinets that the company wants to have created.  The agreement was that Allen would lead the design team, provide direction on the project, and at the end of the project Royal Woodworks would own the designs.

The contract was to start April 15^th and run to June 30^th. During that time, Royal Woodworks required Allen to be on site Monday to Friday from 8am to 4pm. When June 30^th was getting near and the project was not yet done, Royal Woodworks requested Allen to stay on an additional two weeks for an additional amount of remuneration. 

Allen was provided an office, computer, and office supplies. However, Allen was required to use his own tools for the technical parts of the design project. In addition, Allen was required to provide performance appraisals of the staff that were assigned to him at the end of the project.

The project is now complete, and Allen was telling a friend of his about this great project that he just finished, and was so happy to have received his final payment for the work. Allen's friend is a CPA and said, "that's an interesting arrangement, did they pay you as an employee or as an independent contractor?". 

Provide a discussion to apply the four tests within the guide used by the courts to determine whether a taxpayer is an employee or an independent contractor. Ensure that you provide a balanced discussion for both sides, and address each test as a part of your analysis using case facts