https://www.investopedia.com/terms/s/statutory-employee.asp#:~:text=A%20statutory%20employee%20is%20....
"Statutory" refers to the Internal Revenue Service (IRS) classification of workers who are subject to tax withholding by statute under its common law rules.
BTW, this client is NOT A STATUTORY EMPLOYEE.
** I'm still a champion... of the world! Even without The Lounge.
