Whenever you classify a worker as an IC, you become a potential IRS target. The IRS would prefer all workers to be classified as employees, not ICs. That way, it could collect workers’ income and Social Security taxes directly from their employers through payroll withholding.
If you stay in business long enough, and if you have ICs, it’s likely you’ll be audited at least once by the IRS. Some businesses are audited far more often. Repeat audits are especially likely if past audits turned up serious problems. You should always be prepared to defend your worker classification practices to the IRS. At the very least, you want to put yourself in a position where the IRS can impose only the minimum assessments and penalties allowed by law if it determines you have misclassified employees as ICs.