If under the traditional common-law tests some of the tests point to independent contractor status, the Taxpayer can rely on this result under Section 530. For instance, if 4 or 5 out of the 20 tests point to independent contractor status, that should be enough (although there is no court decision stating how many must be met). If Section 530 does not apply, then the taxpayer would have to meet at least 11 of the factors to prevail.
