What risks are you taking by classifying someone as an independent contractor and then treating them as an employee? There are different rules between independent contractors and employees regarding taxes, fringe benefits, liability for injuries of the person, liability for injuries to 3rd parties, etc. Please discuss any or all of these issues. The Week #5 Lecture discusses taxi cab drivers, Uber drivers, FedEx drivers that are all treated as Independent Contractors. If you get hit by one of those vehicles driven by an independent contractor who do you sue?