The essay question is based on the following: Maroone works for the law firm of Dewey, Cheetum & Howe ("the firm"). She graduated from law school but never passed the bar exam. However, she does research and prepares documents for the firm's lawyers who represent clients in litigation and transactions. Maroone's job includes the following five features: (a) She is required to work in the firm's office between the hours of 8:30 a.m. and 5:30 p.m. with an hour for lunch starting at 12:00 p.m. (b) She is provided with a PC with Internet access and a e-mail address of .... (c) She is paid a salary of $50,000/year. (d) She has a written contract with the firm which specifies that she is an "independent contractor." (e) She is not required to abide by the firm's dress code. Maroone was injured at the firm's office due to a dangerous condition caused by the firm's negligence in maintaining the office. She filed a lawsuit at the Orange County Superior Court seeking damages. The firm's asked the judge to dismiss Maroone's lawsuit on the grounds that she was an "employee" of the firm whose lawsuit was based on an on-the-job accidental injury.

Essay question: You must separate your answer into a,b,c,d, and e and provide a separate answer for a,b,c, and e. For each (a) - (e), First (identify the category under which each feature (a) through (e) would fall in IRS Publication 15A (you earnup to 2 points for each correct answer); then, for each (a)-(e) explain whether each feature (a) through (e) Whether the fact is indicative of Maroone's being an employee or independent contractor of the firm, and why (you earn upn to 3 points for each correct answer).

(a) She is required to work in the firm's office between the hours of 8:30 a.m. and 5:30 p.m. with an hour for lunch starting at 12:00 p.m. IRS PUB 15A FEATURE; WHETHER SUPPORTS EMPLOYEE OR INDEP.

(b) She is provided with a PC with Internet access and a e-mail address of m..e@dchlawfirm.com. IRS PUB 15A FEATURE; WHETHER SUPPORTS EMPLOYEE OR INDEPENDENT CONTRACTOR& ,WHY?

(c) She is paid a salary of $50,000/year. IRS PUB 15A FEATURE; WHETHER SUPPORTS EMPLOYEE OR INDEPENDENT CONTRACTOR& ,WHY?

(d) She has a written contract with the firm which specifies that she is an "independent contractor." IRS PUB 15A FEATURE; WHETHER SUPPORTS EMPLOYEE OR INDEPENDENT CONTRACTOR& ,WHY?

(e) She is not required to abide by the firm's dress code. IRS PUB 15A FEATURE; WHETHER SUPPORTS EMPLOYEE OR INDEPENDENT CONTRACTOR& ,WHY?