Are you an employee or self-employed?

Here is a good case to read if you wonder whether or not you are an employee or are self-employed. It was of particular interest to me since the company that was alleged to have been the employer is located in my state.
THOMAS & CAROL ROSATO

JAMES ROBERT AND KATHY MORSE

Why do people do stuff like this? Making frivolous and stupid arguments that have no merit and suggest that they don't like living in the United States or contributing to its society. My heart goes out for them in their delusion and I only wish they could see the error of their ways.

By selectively analyzing statutes out of context, petitioner has reached the conclusion that petitioners' wages received for 2005 and 2006 do not constitute taxable income. Petitioner has followed in the footsteps of numerous others who have unsuccessfully attempted to find a way to avoid paying Federal income tax. We find petitioner's arguments to be wholly without merit and not worthy of further analysis. For example, it has been explained that "Compensation for labor or services, paid in the form of wages or salary, has been universally, held by the courts of this republic to be income, subject to the income tax laws currently applicable."