Activity: Go to the IRS Web site (www.irs.gov) and locate their summary of the difference between independent contractors and employees. In looking at the issue of "control," what types of control do they identify? Go to the SBA's Web site at www.sba.gov/businesslaw/index.html to locate their discussion of the advantages and disadvantages of various types of business organizations. How does the SBA's focus differ from that of the IRS?
