“We’re a very small company that employs teachers to teach various 1 hour to 1 1/2 hour courses to adult students. We charge student fees to generate the income to pay these instructors. These instructors are all independent contractors. If we had to do withholding and our taxes and fees from these instructors we would have to hire a bookkeeper or accountant at least part time. This would necessitate raising fees to members which some would not be able to afford and would then have to drop out. We would also be forced to consolidate courses and hire fewer instructors.”