The IRS has worked in conjunction with the National Taxpayer Advocate (NTA), a watchdog for the public, to create the Sharing Resource Center. Typically, it describes situations where the Internet is used to connect suppliers willing to provide services or use of assets to consumers. The platforms are also used to connect workers and businesses for short-term work.
Source: IRS Offers Tax Resources for Gig Economy – Tax Guide for Uber and Airbnb