Chuck's Auto Collision hires Joe, a new mechanic, to work on mufflers. This is a new area for Chuck's Auto. As formerly they did not repair mufflers. Chuck's Auto tells Joe they will pay him a salary plus commissions for all mufflers he repairs on a trial basis. Chuck's Auto also tells Joe that he can take any day off and take any muffler job he chooses. Joe can set his own hours. The most important criteria the IRS will consider as to whether Joe is an employee of Chuck's auto is

		the title that designates Joe's position.
		the length of the trial period.
		the control Chuck's Auto has over the details of the work.
		the amount of Joe's salary.