According to the IRS
Posted By: you're contracting for a job to be done. sm on 2008-09-24
In Reply to: no argument here, I just wouldn't... - hmm
Therefore, if the contractee requires 1000 lines, then the contractor has to provide 1000 lines.
I believe the example the IRS gives is a plumbing contractor, or something similar. If you need your toilet fixed, he tells you when he is free to do it, how much it will cost, and what he will do (turn the water off and on, put in a new seal, etc). So now you have a contract.
However, as the contractor, he can't finish it halfway and then say *I may or may not come back tomorrow*. At that point, the contract is broken.
Similarly, if (say, in this example) MxSecure (contractee) says they have a job which requires 1000 lines per day and you (contractor) agree to do that work at a certain price, then you have to do what you agree to - or find another customer which suits your requirements better - i.e. *I'll work whenever I feel like it*.
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