A firm that owns an apartment building gets bad news from the Tax Court. The property manager is an employee and not an independent contractor. His work on-site at the complex consists of leasing available units, collecting rents, doing maintenance and many other duties. He requires little to no supervision in his daily work. However, the owner has the right to direct his performance. He owns some tools, but most belong to the company. He gets paid monthly and can be let go at any time (Hampton Software Development, TC Memo. 2018-87). The firm must comply with the employment tax rules and issue him a W-2.