Memo Format TO: FROM: RE: Client name- Independent Contractor or Employee DATE: QUESTION PRESENTED RULE OF LAW FACTS DISCUSSION Argument for position Argument against position CONCLUSION Research Sources: https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed or-employee https://www.irs.gow/pub/irs-pdf/p1779.pdf https://www.irs.gow/pub/irs-pdf/fss8.pdf IRS 20 Factor Test - Independent Contractor or