I always have to smile when somebody starts insisting something is never called.... Until it is. Holding in the box, early red cards, six seconds. It is all called randomly. If people just followed the laws, the discussions would end. If the laws shouldn't be followed, change them. Referees don't get to decide the laws. They are paid employees, not managers.
Incorrect. They are private contractors. the world cup pays fees for their services. Certain referees in the world are paid a salary but for most top leagues and even FIFA matches pay a fee for matches worked. Also paid decent for being on standby.
http://www.fsr-inc.com/1_FSR_Dont_Touch/Instruction/independentcontractors.htm The IRS states this is on a case by case basis. If a referee receives a salary he would certainly be an employee. Persons who take direction, have to file reports to the hiring entity, are on retainer for an indefinite period, must report time records, are reimbursed for expenses, are bound to specific hours of work, and several other factors classify a worker as an employee. I'm betting Geiger files a 1040 for his WC work.
I think you're crossing issues in your last sentence -- income as an independent contractor would still required someone to file a 1040 (or version thereof). The difference between classification as an employee (who in the US would recieve a W-2 from his employer) and an independent contractor (who would recieve a 1099) is one that is very fact specific, often complex, and often litigated.