80 The IRS Twenty Factor Test encompasses the common law right to control test

80 the irs twenty factor test encompasses the common

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80 The IRS Twenty Factor Test encompasses the common law right-to-control test and adds other factors that have been applied in cases and rulings that have dealt with employee classifications. 81 Application of each factor in the test and the weight each factor carries is dependent on the industry or relationship under review as well as the relevant facts. 82 As mentioned supra , the IRS Twenty Factor Test has been used in place of the common law right-to-control test when making classification decisions under laws which traditionally used only the common law right-to-control test. Therefore, this article will use only factually relevant factors from the IRS Twenty Factor Test to make the determination that UFC fighters are employees and not independent contractors. III. F ACTORS FROM THE IRS 20 F ACTOR T EST A PPLIED TO UFC FIGHTERS The scope of work the UFC fighters do involves what the fighters do overall as contracted UFC fighters. This includes everything from training for fights, attending mandatory promotional events, participating in USADA drug testing, participating in weigh-ins before a fight, travelling across the world for fights, and fighting inside the Octagon. 80 L ITTLER M ENDELSON , supra note 62. 81 Rev. Rul. 87-41, 1987-1 C.B. 296, 1987 IRB LEXIS 254. 82 Id.
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210 PACE INTELL. PROP. SPORTS & ENT. L.F. [Vol. 7:1 1. Instructions If the hired worker must comply with instructions the employer gives him in regards to how, when, and where the work is to be performed, and the worker must comply, then he is usually an employee. 83 The UFC controls its fighters by giving them instructions on when to make appearances at promotional events, 84 what UFC fight cards they can fight on, 85 and also what they are supposed to wear during fight week and inside the Octagon. 86 If these instructions are not followed by the fighters, they are subject to being removed from fight cards, losing money, or even losing their contract with the UFC. 87 Conor McGregor chose not to attend a required promotional event for UFC 200 and he was dropped from the card. 88 The UFC gave instructions to John Fitch in regards to signing away his rights for the UFC video game, which he refused to do at the time, and then lost his UFC contract because he did not follow instructions. 89 The UFC also requires the fighters to abide by a set of rules pertaining to conduct. 90 These rules restrict fighters from having certain tattoos, wearing 83 W OOD , supra note 59. 84 Simon, supra note 40; Gerbasi, supra note 36. 85 Brandon Hinchman, Anderson Silva vs. Chael Sonnen: Why UFC Matchmaking Needs To Be Fixed, B LEACHER R EPORT , (April 21, 2010), - matchmaking-needs-to-be-fixed. 86 Martin, supra note 28. 87 Gerbasi, supra note 36. 88 Id.
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