http://www.primenet.com/~laig/proserve/bulletin/bu0001.htm
This site presents An Analysis of IRS Guidelines for Independent Contractor and Employee Status. It covers IRS criteria for determining employee versus outside contractor status. Some other areas include training, service rendered personally, hiring, supervising and paying assistants, set hours of work, scheduled payment, and more. For each criteria, the guidelines for both employee and independent contractor are presented and compared.