| http://www.w3.org/ns/prov#value | - The Twenty Common Law Factors ??? a test which may be used by the IRS: Under the common law, a worker is an employee if the hiring firm (that is, the person or persons for whom services are performed) has the right to control and direct the way they work, not only with regard to the final result, but also with regard to the details of when, where, and how the work is done.
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