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Learn more about what happens, legally, when independnent contractors are seen as agents. The burden of proof is on the employer to show that the worker is classified correctly.What are typical examples of independent contractors? B. Clarification That Independent Contractors Are Not Employees Under the Act. Hiring someone to complete that small project you've needed done for ages? You should also ask the contractor to provide you with proof that he or she is running an independent business. As with so many employment law issues, the answer is it depends. People who work for you can be employees or independent contractors, and you must correctly classify them to avoid IRS problems. In a legal dispute, one party has the burden of proof to show that they are correct, while the other party had no such burden and is presumed to be correct. In a legal dispute, one party has the burden of proof to show that they are correct, while the other party had no such burden and is presumed to be correct.