The GC in question has failed to make payment to me for almost 4 months now...I files a pre-lim notice of non-payment...then...filed a mechanics lien to hopefully secure my lien position. (GC,s has responded that I have no lien right position in Tennessee because the GC is asserting that I was an employee.) I have reviewed the IRS standards thoroughly and its seems very clear to me that if the GC did not treat me as an employee while working on his behalf...and ...that e paid $0.00 into the system on my behalf that there is no way that he can now truthfully assert otherwise. Finally, I had to write a very big check to "Uncle Sam" this year because I only had 1099 Income status. (The GC should not be able to benefit both ways!)