I have read several items indicating that the IRS frowns on classifying
people as consultants who are not truly "bona fide experts" in a field
and who should properly be classified as employees. My
understanding is that the IRS doesn't want to wait to get its
withholding til the consultant files --they want that regular, employer
withheld chunk of change on a regular basis whenever possible.  Also,
my understanding of workers comp (at least in NYS) is that
if in fact the person quacks like an employee, walks like an employee--
you're on the hook for the comp --even regardless of what you call
them.

Input from an admitted novice who has read enough about this to
be dangerous, but not particularly knowledgable.

* Elizabeth (Liz) Mazzella             xxxxxx@ALBNYDH2.BITNET  *
* Director, Technology Transfer & Contract Programs           *
* Health Research, Inc. (A Non-Profit Corp.) Albany NY 12209  *
* Voice: (518) 431-1200                    Fax: (518)431-1234 *