Yes, this is the problem. It is a real problem in the world, UPS drivers are employees, Fed Ex drivers are independent contractors. Also in the area of construction independent contractors v. employees is big. There was a big case in 1994 with Microsoft and their programmers, same issue.

However, for our problem, please use what is given you in the problem and the Byers case and Revenue Ruling 87-41.

Please ask questions. Please use the facts, issue question, authority/law, analysis/reasoning and conclusion format. You should be able to find everything in CCH Answer connect. If you look at the beginning of chapter 9 it talks about the common law factors that is in the revenue ruling 87-41 that is the common law factors.

Also, if you use CCH Answer Connect there is what is called History, since you have to sign in, it will be your history and you can just copy and paste this into a word document so that should minimize the work.

You will take each of the common law factors (revenue ruling 87-41) and apply it to Aaron's situation, with each one say that it indicates employee or independent contractor. Then come to a conclusion is Aaron an employee or an independent contractor.

Even though the court says that no one factor is more important than the other it is the ability of the employer to control the details of the work. Not that the employer exercise this right, but the fact that he (the employer) has this right.

Please feel free to contact me with any questions as you work on this project..