For each of the scenarios below, present your determination of whether the worker would be considered an employee or an independent contractor by the Internal Revenue Service. Be sure to provide support for your conclusions.
1) Wilfred is a carpenter/handyman who works for a general contractor when needed and has been doing so for 15 years. He has his own tools and has never received a performance evaluation from the contractor. The contractor will basically tell him what needs building or repaired and the time frame for completion. The company would reimburse him for any materials needed for the job. Wilfred bills them for materials and labor at the end of the job, and lists payment terms on his invoice. Wilfred works as a handyman and carpenter for other companies as well.
2) Wilson drives a truck for Blackbeard Logistics, a delivery company whose sole client is Coordinated Pirate Parties & Paraphernalia of Orlando (C3PO). Wilson has a route set by C3PO which entails him making two round trips between Orlando and Jacksonville every day. Although Blackbeard technically owns his truck, that company has no physical location, so Wilson parks his truck at C3PO headquarters each night, reports any maintenance needs to C3PO mechanics, and even picks up his paycheck from the C3PO HR office. Is Wilson an employee of Blackbeard or C3PO?