TaxGuyBill
Level 15

In answer to the actual question, an indirect answer is Revenue Ruling 69-184.  That states a Partner is not an employee because he is Self Employed.   Well, if that is true, then a Self Employed person is not an employee because he is Self Employed.

https://www.bradfordtaxinstitute.com/Endnotes/Rev_Rul_69-184.pdf