Important Notice: Our web hosting provider recently started charging us for additional visits, which was unexpected. In response, we're seeking donations. Depending on the situation, we may explore different monetization options for our Community and Expert Contributors. It's crucial to provide more returns for their expertise and offer more Expert Validated Answers or AI Validated Answers. Learn more about our hosting issue here.
I.R.C. section 7701(c), the use of “includes” does not exclude anything otherwise within the meaning of “employee,” so “employee” includes what you would normally think of as employees, as well as some things you might not ordinarily think of as employees, such as elected officials of state and local governments.
