You have been hired as the new assistant manager of an aerial imaging business. The business has long specialized in providing its customers aerial still and video photography, both air-to-ground and air-to-air, from manned aircraft and has recently added unmanned aircraft to its stable of airborne camera platforms. During your first week on the job, you learn that the business considers all of the pilots of its aircraft (both manned and unmanned) and photographers as independent contractors, although they work on specific photographic missions assigned to them by the company, using aircraft, cameras, and other tools and materials provided by the company, and on days and times assigned by the company. All of them were trained in the company's specific methods and practices for aerial photography by the company and are prohibited from performing similar work for others and from sending in some substitute pilot/photographer to assigned job if they would prefer to go fishing that day, instead of work. When you express some concern to your boss that the IRS might dispute the company's designation of these employees as independent contractors, the response is:"O.K., college graduate, write me a memo about your concerns and why it matters."Write that brief memo here, outlining the legal issues and potential adverse consequences to the company.