The IRS sees it that way too.. Just because you consider them employees doesn't make them employees.

Only in USA. And this only after paying $ 100M to settle lawsuit (http://www.latimes.com/business/technology/la-fi-tn-uber-law...) - they literally paid for drvrs not being considered employees in LA. Until next case.

In EU, they're considered what they are: nice gimmick to shift company cost to workers, and taxate workers salary with 20% tax, while having (on company side) fixed cost: https://www.jacobinmag.com/2016/07/uber-drivers-app-rideshar...