. . . if the feds want ’em to be.
If you get a pay check as an employee of ANYONE other than a government agency (or as the officer of a corporation), any time the feds want to “get” you they have a neat lil technicality to allow them to charge you with falsifying a “feddle gummint” document. U.S. Code Title 26 Subtitle C Chapter 24 § 3401 (c) Employee: “For purposes of this chapter, the term “employee” includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term “employee” also includes an officer of a corporation.”
You filled out a W-2 form attesting to its accuracy, claiming to be an “employee.” Gotcha, if they want. . .
OTOH, if you DON’T fill out the form, they’ll get you anyway.
And that’s just one of many thousands of lil “gotchas” the feds have in store for anyone they get a hard on for.
Welcome to the wonderful world of “feddle gummint” anarcho-tyranny.