the text notes that the IRC provides that certain statutory employees are deemed to be employees, rather than independent contractors, regardless of how they would be categorized under the common law criteria normally used to classify workers. The text also notes that the IRC provides that some workers are deemed to be independent contractors, rather than employees, regardless of how they would be categorized under the common law criteria normally used.

1. List and describe the types of workers who, according to the IRS, are statutory employees.

2. List and describe the types of workers who, according to the IRS, are deemed by statute to be independent contractors, regardless of how they would be categorized under the common law criteria.

3. Are any of the types of workers in your answers to the first two questions treated as employees for some purposes and independent contractors for other purposes? If so, please describe the circumstances in which they are categorized each way.

Please answer each question in complete sentences, and cite name and number of the IRS publication or form/instruction where you found each answer, and the page number on which the answer is found. Use your own words in the answer do not copy the IRS language.