Purpose: This assignment will reinforce the concepts of Employment Relationships in Chapter 16 & 17, with an emphasis on: Recognizing the factors that courts use to distinguish between employees and independent contractors. Applying the GIRAC method to analyze a fact scenario; Drafting a Brief Materials: Text, Chapters 16 (462-467 - Agency Relationships) & 17 ACC Article on Independent Contractor Status (Contains summary of IRS 20-factor test) Fact Scenario on page 2 of this Assignment Assignment Instructions: 1. The IRS Investigator's Question: You are the IRS Investigator writing a brief in memo format for your manager, the IRS District Director. You must answer the question: Is Sofie an employee or an independent contractor? 2. Draft a brief in memo format*, using the fact scenario below. 3. Structure your brief by using the GIRAC method to identify and describe the Goal, Issue, Application of the Facts, Rule, Conclusion. 4. Best Practices: After analyzing the scenario with the GIRAC method, take your advice to the next level. Include a section in your brief that answers the question: What best practices did or should Millicent's undertake to minimize the company's legal risk? Analysis-GIRAC Method: Goal of your client: Identify your client or audience and his/her goal or question Issue/Problem: Identify the issue(s) or problem(s) that your client is experiencing Rule: Cite the applicable case law, statutes, or common law Analysis (Apply the facts to the rule): Summarize how the rule applies to the specific facts in the scenario Conclusion: State your opinion as to whether your client is likely to accomplish his/her goal Fine Print: In your brief, Cite at least 1 case and 1 other source. Tip: you will find case citations on point to your scenarios in the text [Chapter 16; pgs. 462-467(Agency Relationships)] and in the articles posted on Canvas; Use Headings - they provide structure to your brief and help you ensure that you cover each of the required elements; Please do not exceed 2 pages, font size between 10 and 12 point. Fact Scenario- Independent Contractor versus Employee Millicent's House of Fashion is having a crisis caused by a new, aggressive competitor's entry into the market. Millicent's hires Sofie who has training and experience in merchandising campaigns in the fashion industry. At Sofie's interview, Elise, Millicent's Vice President of Merchandising tells her: I don't care how you do the job; I just want you to be sure it gets done; Elise then turns her over to Alfonso, the Merchandising Director, who informs her that she will be an independent contractor, and the company will not deduct the normal payroll deductions from her compensation. Alfonso gives Sofie the following list of instructions: Report for work at 8:00 a.m. each morning and work on premises until 5:00p.m. Call in to Alfonso's assistant when you are going to be late or absent from work. Submit a weekly work plan for approval to Alfonso each Friday for the following week. Review comments by Alfonso on the weekly work plan on Mondays, and follow any revisions in the plan. Submit a written report of work performed and results accomplished monthly to Alfonso for review and approval. Requests for overtime shall be submitted to Alfonso in advance for approval. Comply with all company rules in the Millicent's Enterprises Employees Handbook. After six months, an IRS investigation questions whether Sofie is an independent contractor or an employee. The IRS Investigator's Question: You are the IRS Investigator writing a brief in memo format for your manager, the IRS District Director. You must answer the question: Is Sofie an employee or an independent contractor?