Sources
Samantha J. Prince, The AB5 Experiment – Should States Adopt California’s Worker Classification Law?, forthcoming 11 Am. U. Bus. L. Rev. __ (2022).
Behavioral Control, Internal Revenue Service.
Financial Control, Internal Revenue Service.
Type of Relationship, Internal Revenue Service.
Independent Contractor (Self-Employed) or Employee?, Internal Revenue Service.
Rutherford Food Corp. v. McComb, 331 U.S. 722, 730 (1947).
Lancaster Symphony Orchestra v. N.L.R.B., 822 F.3d 563, 565-66 (D.C. Cir. 2016).
IRC § 3509.
Voluntary Classification Settlement Program, Internal Revenue Service.
Do you qualify for relief under section 530?, Internal Revenue Service.
Form 8919, Internal Revenue Service.
Form SS-8, Internal Revenue Service.
Field Assistance Bulletin No. 2021-2 (April 9, 2021), Department of Labor.
Matthew T. Bodie, Participation as a Theory of Employment, 89 Notre Dame L. Rev. 661 at 666 (2013).
V. B. Dubal, Wage Slave or Entrepreneur?: Contesting the Dualism of Legal Worker Identities, 105 Cal. L. Rev. 101, 103 (2017).
42 U.S.C. § 200e-2(a) (2020)
26 U.S.C. §§3401(c), 3402 (2020)
26 U.S.C. §§ 3101, 3121(d) (2020).
29 U.S.C. § 152(3) (2020).
29 U.S.C. §§ 206-207 (2020)
Restatement (Second) of Agency § 387 (1958
Restatement (Third) of Agency § 2.04 (2006)
Anna Decknatel and Lauren Hoff-Downing, ABC on the Books and in the Courts: An Analysis of Recent Independent Contractor and Misclassification Statutes, 18 U. Pa. J.L. & Soc. Change 53, 79-81 (2015).
David Weil, The Fissured Workplace: How Work Became So Bad For So Many and What Can Be Done to Improve it, 7 (Harvard University Press, 2014).
Nancy E. Dowd, The Test of Employee Status: Economic Realities and Title VII, 26 Wm. & Mary L. Rev. 75 at 112-113 (1984).
Richard R. Carlson, Why the Law Still Can’t Tell an Employee When It Sees One and How It Ought to Stop Trying, 22 Berkeley J. Emp. & Lab. L. 295, 295 (2001).
Jeffrey M. Hirsch, Employee or Entrepreneur?, 68 Wash. & Lee L. Rev. 353, 357 (2011).
Jooho Lee, The Entrepreneurial Responsibilities Test, 92 Tul. L. Rev. 777, at 788 (2020).
