officiating = official job?

[Bob M.]

REPLY: ljudge...we were offered a legal opinion that--even though assigned--we were still considered independent contractors. If we were employees, the assigner would need to pay a state employment tax. Ask you assigners if they do that?!?! Also, you're under no real obligation to accept the assignment like you would be if you were an employee. You just happen to be an independent contractor that the assigner goes to when he has a game to fill.