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It's a fascinating question relevant to individual umpires, since while associations and assignors (either upon orders from the leagues or of their own volition) frequently dictate, under threat of having one's schedule reduced or revoked, several things that indicate control lies with the employer, they make officials sign IC affadavits. These things include what the uniform will be, what mechanics will be used, arrival times, pre-game conferences with partners, acceptable attire to and from the game sites, attendance at clinics and meetings, etc.
It will be interesting to see which the IRS and the various states deem more evocative of IC status: what the parties say, or what they do. They've tended, in my experience, slightly more toward the former but the pendulum seems to be swinging the other way.
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