Jane works for ABC Company as a bookkeeper. They pay her an hourly rate. She comes in at $8$:$00$ each morning, Monday $-$ Friday, but leaves when she feels her work is done. She usually works about $30$ hours a week, but they don't provide her with any benefits. She also has a business making and selling jewelry and does her own accounting for that. Last year, she started bookkeeping for a friend's business; she negotiated the same hourly rate ABC pays her. Is Jane likely an employee or an independent contractor? Can she be one for ABC and another for her friend?

Highlight your answers or use a different color font to make them easy to find. Rename this file with your name $($i$.$e$.,$ Stephenson ICE$2)$ before submitting it$.$ You can email this to me early for pregrading. Refer to the syllabus video for pregrading rules.

$1.(2$ points$)$ Find two court cases and properly cite them here $($see the citations guide if you need help on this$).$ Then cut and paste the relevant section of each court case along with the header $($top $1/3$ of the first page or so$)$ at the end of the document.

Court case $1$ properly cited.

Court case $2$ properly cited.

$2.(2$ points$)$ Find two IRC sections related to this question. These are often found by reading the relevant court cases and seeing what IRC sections the court cites. Properly cite it here, then cut and paste the relevant section at the end of the document, along with the header, so that I can identify it$.$

IRC Section properly cited.

IRC Section properly cited.

$3.(2$ points$)$ Find two other primary sources related to this question. These are often found by reading the relevant court cases and seeing what the court cites. Properly cite it here, then cut and paste the relevant section at the end of the document, along with the header, so that I can identify it$.$

Other primary source properly cited.

Other primary source properly cited.

$4.(2\mathrm{.}5$ points$)$ Do you think she is an employee or an independent contractor for ABC corporation? Support your answer with at least two primary sources.

Opinion here.

Two primary sources properly cited.

$5.(2\mathrm{.}5$ points$)$ Do you think she is an employee or an independent contractor for her friend's business? Support your answer with at least two primary sources.

Opinion here.

Two primary sources cited here.

$6.(1$ point$)$ Name one form or schedule she would file with the IRS if she is an employee. $($Note $$ this is NOT a form she would receive from her employer.$)$

Form or Schedule here.

$7.(2$ points$)$ Name two forms or schedules she would file with the IRS if she is an independent contractor. $($Note $$ this is NOT a form she would receive from her client.$)$

Form or Schedule here.

Form or Schedule here.

Note that I will subtract two points for each one of these that is missing:

Paste relevant quotes along with the headers from court cases $($Q$1)$ here:

Paste relevant quotes from IRC Sections $($Q$2)$ here:

Paste relevant quotes from other primary sources along with identifying information $($Q$3)$ here:

If necessary, paste relevant quotes from other primary sources along with identifying information $($Q$4-5)$ here $($if these sources were not used in Q$1-3)$: