The Independent Contractor Relationship. Independent contractors are free from: Supervision; Direction and; Control in the performance of their duties.Includes all buildings and structures except signs, flagpoles, lighting fixtures, sprinklers, pools, tennis courts, fences and retaining walls. Contractors and architects doing public work have learned they can be sued for alleged defective construction many years after work was completed. New York state law requires a contractor to provide a written contract for home improvement work. Contractors can be employees for tax purposes. The County uses CDBG, and. §§ 1311, 1342, and 1344 and regulations promulgated thereunder. King, P.L. The Law Office of Mary E. King, P.L. can make sure that your tax issues are resolved efficiently and at the lowest cost to you. The earliest known principles of construction law can be found in the.