Fill in the Blank

You are auditing your electrical business's subcontractor agreements to ensure compliance with federal employment tax laws. You review an agreement for a worker classified as an independent contractor, but you discover that your field manager requires this worker to attend mandatory daily morning meetings and strictly follow a company-provided manual on how to route cables. You conclude this classification is legally indefensible because these requirements demonstrate that the business is exercising what federal guidelines refer to as ____ over how the worker performs the job.

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Updated 2026-05-03

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