Isn't one of the main questions (from the IRS) regarding an employee vs contractor the substitutability of the person? If you delegate work out, but must perfor

Isn't one of the main questions (from the IRS) regarding an employee vs contractor the substitutability of the person? If you delegate work out, but must perform it yourself, then that's a major strike against being a contractor. Same for if you are told exactly how to do something v just what result is needed? Search IRS 20 questions. Here a non PDF result: https://daf.csulb.edu/admin_guidelines/guidelines/independent-contractor/irs-determination-factors.html https://daf.csulb.edu/admin_guidelines/guidelines/independen... I'm sure Uber is obviously more informed than me but seems like a tight line they're at. And the IRS can weigh in with their own decision, too.