when you start to give that person projects that yes, i have you doing the website but i also want to you update these other documents and i want you to own our database project and create a social media program for us and now suddenly that person is consuming all or most of their time working for you. now they've lost other clients. you've become the only client, you've started to become the employer in the eyes of the government. >> that's the other checklist is, are you the only client or do they have many. >> and that's always a tough one because we don't know from an independent contractor. we don't ask themmer once in a while, are we your only client or you are you doing something for other companies? it's really about the control piece and what winds up happening you have a clear-cut case when the person is doing the defined beginning and end projects and they're relatively short in duration and intermittent. the person is not therer day. they may only be there once a week or a couple of times a month. the more they start morphing into what an employee would be