The determination of independent contractor versus employee is a complex issue beyond the scope of this post.

I would refer you to this case:

http://ftp.resource.org/courts.gov/c/F2/918/918.F2d.90.89-35071.html

And specifically this language contained within the case:

Taxpayer also argues that Mr. Spicer could not be an employee because he was a common law independent contractor. In determining whether Mr. Spicer is an employee or an independent contractor, several factors we consider are whether the business furnishes the worker with tools and a place to work, and “whether the work is performed in the course of the individual’s business rather than in some ancillary capacity.” General Investment Corp. v. United States, 823 F.2d 337, 342 (9th Cir.1987). We also consider whether the services performed “constitute[ ] an integral part of taxpayer’s business and [are] not incidental to the pursuit of a separately established trade or business.” Westover v. Stockholder’s Publishing Co., 237 F.2d 948, 952 (9th Cir.1956).
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We find that Mr. Spicer is not a common law independent contractor, because Taxpayer provided him with supplies and a place to work, and he performed accounting services for no other accounting firm. Moreover, Mr. Spicer’s services were integral to the operation of Taxpayer, as he was the only accountant in the accounting concern, the only one who signed customers’ returns as preparer, the only one who performed financial planning for the firm, and the only one who audited clients’ books.
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Taxpayer also argues that in light of the Idaho Industrial Commission’s determination that Mr. Spicer was an independent contractor, rather than an employee, for state employment tax purposes, the government is precluded from again raising the issue of Taxpayer’s treatment of Mr. Spicer for federal employment tax purposes. Because the government was not a party, nor in privity with the State of Idaho, in the prior state administrative action, it is not bound by the Idaho State Industrial Commission’s holding, and again could challenge Mr. Spicer’s status for federal income tax purposes. See United States v. ITT Rayonier, Inc., 627 F.2d 996, 1000 (9th Cir.1980) (citing Parklane Hosiery Co. v. Shore, 439 U.S. 322, 326 n. 5, 99 S.Ct. 645, 649 n. 5, 58 L.Ed.2d 552 (1979)). Accordingly, we affirm the district court as to this issue.

The burden of proving independent contractor status based on the limited facts you have provided would appear to be difficult.