Doesn't the IRS view that if you cannot substitute labour, then you are not a contractor? http://art.mt.gov/artists/IRS_20pt_Checklist_%20Independent_Contracto

Doesn't the IRS view that if you cannot substitute labour, then you are not a contractor? http://art.mt.gov/artists/IRS_20pt_Checklist_%20Independent_Contractor.pdf http://art.mt.gov/artists/IRS_20pt_Checklist_%20Independent_... "Services rendered personally." (Couldn't find the same simple checklist on irs.gov). So it seems quite within his rights to outsource, no? Unless there's some clearance restriction or I'm just misunderstanding these guidelines?