Hello, William,
The information to determine whether the IRS would rule an employee to be classified as paid through a 1099 or offered employee status can be found in a variety of locations from a variety of sources. Feel free to Google "1099 vs Employee" and you'll find many hits. One of the more complete checklists is available through the Top Echelon Recruiters webpage at:
http://topechelon.com [i]<link updated to site home></i>. Keep in mind that they have copyrighted the material on the webpage, and they have posted a fairly broad disclaimer on the site; they make it clear that reading of the site does not create a legal obligation on their part (as it doesn't on mine either) but it's quality material and will probably meet your needs.
Hope this is helpful.
Alan Guinn, Managing Director The Guinn Consultancy Group, Inc.