The definitions for "employee" are found in Title 26> Subtitle C> chapter 24> Section 3401. Confirm with the link provided below.
1. Employment Taxes (Subtitle C)
TITLE 26 > Subtitle C—Employment TaxesCHAPTER 21—FEDERAL INSURANCE CONTRIBUTIONS ACTCHAPTER 22—RAILROAD RETIREMENT TAX ACTCHAPTER 23—FEDERAL UNEMPLOYMENT TAX ACTCHAPTER 23A—RAILROAD UNEMPLOYMENT REPAYMENT TAXCHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGESCHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
2. Collection of Taxes at the source on wages (Chapter 24)
TITLE 26 > Subtitle C > CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES§ 3401. Definitions§ 3402. Income tax collected at source§ 3403. Liability for tax§ 3404. Return and payment by governmental employer§ 3405. Special rules for pensions, annuities, and certain other deferred income§ 3406. Backup withholding[§§ 3451 to 3456. Repealed.]
3. 3401 (definitions)...
3401 (c) Employee
(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.
Are YOU an employee?