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For tax purposes, what do IRS guidelines suggest as three (3) criteria which generally, must be satisfied to characterize a worker as an independent contractor

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For tax purposes, what do IRS guidelines suggest as three (3) criteria which generally, must be satisfied to characterize a worker as an independent contractor rather than an employee? For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)

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