1. Client hires a full-time maid. Client treats the maid as an independent contractor, claiming that Client does not control the maids schedule. Client does not withhold any taxes from the payments to the maid. You advice Client to issue a Form 1099 to the maid and file the Form 1099 with the IRS reporting the payments. Client claims no Form 1099 is required because Client is not in a trade or business. If Client does not file a Form 1099, are you in violation of Circular 230?