The IRS' 20 Questions for Independent Contractors
http://www.synergistech.com/20qs.htm

Synergistech.com
2000

Abstract:

Independent contractors who don't know about — or who ignore — the relevant aspects of current contractor tax law are endangering their own livelihood and pose a significant threat to their client companies. They're complex, arbitrary, and inconsistently applied, but knowing the rules can keep you and your clients safe. So here they are, in a nutshell.