1. Describe how an agency relationship is formed.
2. Explain the differences between an employee and an independent contractor.
3. Explain the importance of the distinction between employees and independent contractors.
4. Identify and briefly summarize the factors courts to determine employee status.
5. Briefly summarize the three-prong test used by the Internal Revenue Service (IRS).
6. Describe the ways in which an agency relationship may be terminated.
