TY  - SER
AU  - Messina, Frank 
AU  - Ely, Bruce P.
AU  - Polack, Lisa-Ann
AU  - Messina, Marena
TI  - Employee versus independent contractor: the IRS and department of labor's focus on worker classification
U1  - BPer. 657.05 
CY  - New York City
PB  - The New York State Society of Certified Public Accountants, 
KW  - Labor
KW  - Employment
ER  -