821.Do you make your services available to the general public?
If the services you perform are made available to the general public, you are usually considered an independent contractor. Services are made available to the general public by independent contractors in a variety of ways:
They may have their own office and assistants;
They may hang out a “shingle” in front of their home or office;
They may hold business licenses;
They may be listed in business directories;
They may maintain business listings in telephone directories; or
They may advertise in newspapers, trade journals, magazines, etc.