10.2190/AHFX-ULNY-DGP1-GM1M AHFXULNYDGP1GM1M 0 THE EMPLOYEE-INDEPENDENT CONTRACTOR-EMPLOYER DILEMMA 20020509 20020509 20020509 20020509 http://baywood.metapress.com/link.asp?target=contribution&id=AHFXULNYDGP1GM1M 2 RANDALL L. HARTMAN This article discusses the advantages and disadvantages to employers and employees of considering an employee an independent contractor. The author also itemizes twenty factor the courts and the Internal Revenue Service have used to determine whether a hired worker is an employee or an independent contractor. A reference list at the end of the paper offers legal citations for selected job classifications that can serve as guidelines in determining status.