This course outlines how the IRS determines whether a worker is classified as an employee or independent contractor, focusing on the three-factor control test: behavioral, financial, and relationship of the parties. Attendees will learn how to apply IRS standards, identify misclassification risks, and navigate relief provisions such as Section 530 and the Classification Settlement Program (CSP). The session also reviews key forms, audit triggers, and recent IRS enforcement trends impacting businesses and tax professionals.