Answer

1. How many ways can we do to make it legally perfect? And any court case support? - courts are decided either way depending on many specific circumstances. I do not have references to provide. In your situations - if you end up in the court room - based on your information - most likely Mark will be consider an employee.
2. Which one is the best way In Tax benefit of my company and legal point of view? - from tax prospective - self-employment would provide more benefits for you and for Mark - you do not need to file employment tax returns (less overhead) and do not need to pay FICA and FUTA. Mark will be able to deduct qualified business expenses effectively reducing self-employment taxes (compare with 2% floor limitation if he is an employee)
3. Which ones are the most popular ones used? And why? - Companies tend to treat workers as self-employed based on reasons above, while taxing authorities (federal and state) prefer workers to be treated as employees. Also if you terminate Mark - he will not be eligible for unemployment benefits if you as an employer did not pay FUTA and SUTA taxes. From my experience - truck drivers are treated both way for different companies. If you send a Form SS-8 to the IRS - based on your information - most likely Mark will be determined as an employee by the IRS.
4. Someone mention some way of use social security #, how it works? - not sure what do you mean... please clarify
5. Someone says the driver set a corporation is a good way, how it works? - if the driver use a different legal entity - such as LLC, S-corporation, C-corporation - that is an additional evidence that he/she is in the business - see other common law factors of a perfect independent contractor relationship - here - http://www.wwwebtax.com/general/independent_contractor.htm - however all circumstances would be considered in case of litigation - not one single factor.
6. Other one mention the driver applies EIN #, and how this works? - if the driver using a separate Tax ID - that also is an additional evidence that he/she is in the business - as solo proprietorship - however all circumstances would be considered in case of litigation - not one single factor.
7. What is the EIN #? Why need it? What it use for? For what purpose? And how apply EIN #, Etc... - Employer ID Numbers (EINs) - here is IRS publication Understanding Your EIN and you may apply online HERE - Apply for an EIN Online

    

   If you still want to get ITIN from the IRS - here is the information from the IRS - http://www.irs.gov/individuals/article/0,,id=96287,00.html

   Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.

   • Social Security Number "SSN"
   • Employer Identification Number "EIN"
   • Individual Taxpayer Identification Number "ITIN"
   • Taxpayer Identification Number for Pending U.S. Adoptions "ATIN"
   • Preparer Taxpayer Identification Number "PTIN"

   See more information here - http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.html

8. For Tax point of view, (both the Federal Tax and the Texas State Tax) how my company handles this situation? And what are my company's legal responsibilities? - because the company owns the truck - it will deduct truck expenses. If Mark is an employee - wages and employment taxes are deductible business expenses - you might need an accountant who handles employment tax returns for you. In additional you might want to handle reimbursements for Mark - travel expenses, tools, gas, etc. If Mark is a contractor - you will issue the form 1099-misc to report his compensation - that include all truck related expenses and that would be his responsibility to keep records and deduct such expenses on the schedule C of his personal tax return.
9. For Tax point of view, (both the Federal Tax and the Texas State Tax) what are Mark's (the commercial driver) legal Tax responsibilities (what kinds Tax Mark needs to pay)? - as an employee - he would receive W2 form reporting his wages, and will use the form 2106 to report his employee business expenses - I have several clients who are truck drivers and report that way. As a self-employed - he will pay 15.3% self-employment taxes on net business income and income tax depending on his filing status, deductions and credits.
10. Is any risk in Tax legal issue in any of those methods? - in case of audit - the risk is that your worker might be considered misclassified and additional employment taxes will be assessed. Plus penalties and interest. The same might be true for Mark - most deductions might be disallowed if he will be considered an employee. Also - if you terminate Mark - for any reason - he most likely will try to collect unemployment benefits and will be "surprised" that he is not an employee and is not eligible. In situation when he would not have any money for to cover his (and his family!) living expenses he might be the one who starts litigations.