What is going to show as the firm name on the tax return? 

Could these people be considered employees? https://www.robertschriebman.net/articles/part-time-help-in-your-tax-and-accounting-practices-indepe...

You pose the most troublesome questions that I have ever seen on this forum and I am really having second thought about even reacting to this one, but I like bees and have even handled fresh combs from their hive.