Which of the Following Statements Regarding Employee Versus Independent Contractor

Which of the following statements regarding employee versus independent contractor status is false?

A) The determination as to whether a worker is an employee or an independent contractor is based on a subjective set of guidelines.
B) An employer has a financial incentive to classify a worker as an independent contractor instead of an employee.
C) The IRS has a higher probability of collecting income and payroll taxes from an independent contractor than from an employee.
D) If the IRS reclassifies a worker from independent contractor to employee, the employer can become liable for the employee's share of unpaid payroll taxes.