- 6 - of the services provided. Finally, the Court must consider not only what actual control is exercised but also what right of control exists as a practical matter. See Hathaway v. Commissioner, T.C. Memo. 1996-389. The Court finds it noteworthy that petitioner did not have clients of his own. Petitioner's sole income as a process server came from the Messenger Service. The Messenger Service determined the geographic area that petitioner was to serve. At least one other person was a process server who worked a different geographic area. Petitioner was required to report or make a return of his service activity to the Messenger Service. Petitioner reported regularly, although not necessarily on a daily basis, to a place maintained by the Messenger Service for the conduct of its trade or business. Although petitioner was not provided a daily schedule of services to be made on any given day, the Messenger Service determined the urgency or the priority for certain services, and petitioner was required to report on the results of his services. On this record, the Messenger Service retained the necessary control over petitioner's activity consistent with an employer-employee relationship. Although petitioner was required to use his own vehicle to make his services, he otherwise had no investment in the work facilities. Petitioner was paid a specific amount for each service he made plus mileage; consequently, he had no opportunity for profit orPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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