> They've entered into a consensual agreement for
> fee-for-work as contractor.
It simply doesn't work like that. A worker isn't a contractor just because the employer and the worker have "agreed"... Both parties must be able to demonstrate that the worker is indeed operating like a contractor. See the IRS rules on this, for example: http://www.irs.gov/Businesses/Small-Businesses-&-Self-Em...
I know. I fully understand this. But certain jurisdictions rule differently. And in MA, it is a serious threat. In OP's case, again, it is irrelevant because he was a w-2 employee.
