“It’s getting harder to use somebody as a subcontractor,” The New York Times quoted Gary Cuozzo, owner of the ISG Software Group, as saying in a story about the IRS emphasizing the distinction between employees and self-employed independent contractors this year. “Everything has gotten so complicated that I only hire through an agency now. I got fed up dealing with it, and now with the Obamacare stuff, the whole thing has gotten grayer and more difficult.”