Mel Jackson, a resident of Tennessee, has been a driver for Blue's Delivery Company for the past 7 years. For this purpose, he leases a truck from Blue, and his compensation is based on a percentage of the income resulting from his pickup and delivery services. Drivers can choose their own 10-hour shifts and Blue does not exercise any control on how these services are carried out. According to Blue's contractual agreement with drivers, drivers can be terminated after 30 days' notice. Additionally, Blue allows its truckers to quit immediately without giving advance notice. The agreement also identifies the drivers as independent contractors.

Blue maintains no health or retirement plans for its drivers, and each year it reports their income by issuing Forms 1099-NEC (and not Forms W-2). Blue requires its drivers to maintain a commercial driver's license and be in good standing with the state highway law enforcement division. Mel contends that he is not an independent contractor but an employee. Is Mel an employee? Or an independent contractor?

make a two page report addressing whether Mel is an employee or independent contractor. Review the IRS publications and tax code implications along with other resources. Cite the IRC Code.