Robert W. Wood & Christopher A. Karachale (both of Wood & Porter, San Francisco) have posted Home Workers: Employee Status Hidden in Plain Sight, 126 Tax Notes 531 (Jan. 25, 2010), on SSRN. Here is the abstract:
The category of statutory employee is one of the least examined aspects of the debate over the characterization of independent contractors and employees. Wood and Karachale examine the home worker subset of this classification, which they argue needs attention in view of changing technologies.
