The treatment of workers as independent contractors for Federal tax purposes under certain types of employment arrangements has significant statutory precedent. For example. Congress has established independent contractor status in analogous situations where workers are compensated on the goods produced (code section 3121(b)(16)-tenant farmers. code section 3121(b)(20)fishermen). where the individuals participating in an industry are by custom or habit highly mobile (code section 3121(b)(1)-foreign migrant agricultural workers). and where the administrative burdens of treating individuals as employees would be unreasonable (code section 3121(b)(20)-fishing vessel employees. see Senate Report No. 938. 94th Cong.. 2d Sess. 38586 (1976)). Mr. President. workers that perform the nominal processing of seafood possess these same characteristics and have thus been treated appropriately by IRS until recently.