When a physical therapy private practice "hires" a physical therapist to provide professional services, questions often rise as to whether the individual is an independent contractor or an employee. It is important that the individual be properly classified for a number of reasons, including potential liability imposed by the Internal Revenue Service in the event the individual is improperly classified. To learn more about the classification process and the independent contractor versus employee analysis see Bringing on New Staff?Remember the Independent Contractor Versus Employee Analysis as published in the February 2009 issue of Impact Magazine.