Maria is a secretary-stenographer who takes temporary jobs for various law firms and corporations. The duration of her jobs varied during the year. Many jobs were for one day, some were for several days, and some were for a week or longer. Her longest job lasted for five weeks. Maria did not pay self-employment tax when she filed her tax return for 2019. IRS assessed a deficiency for self-employed independent contractor. Mara claims she is an employee and is not subject to self-employment tax. Should Maria contest the deficiency assessment?