You are the HR Professional for your organization and you’re working with the management to
define the role of contractors versus employees in your organization.
According to the Internal Revenue Service, there are three categories of control that help
determine whether a person is a contractor or an employee. Which one of the following is not one
of the three levels of control as defined by the IRS for employee versus contractor?

A.
Type of relationship

B.
Locale of work performed

C.
Behavioral control

D.
Financial control

Explanation: