### Question
Can you define what crew leader means?


### Answer
**Crew leader** is defined as the following in *26 U.S.C. § 3306*:

> an individual who—


(A) furnishes individuals to perform agricultural labor for any other person,


(B) pays (either on his behalf or on behalf of such other person) the individuals so furnished by him for the agricultural labor performed by them, and


(C) has not entered into a written agreement with such other person under which such individual is designated as an employee of such other person

#### Citation:
  - *26 U.S.C. § 3306*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

