Stephen & Dawn Del Monico - Page 15

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          relationship with New Dimensions as a good business                         
          relationship, and he did not mention any changes in his status.             
               On this record, we find it difficult to believe that                   
          petitioner was completely unaware of the changes in the terms of            
          his status.  Not only were the petitioner’s paychecks issued                
          without pay stubs showing the withholding of taxes, but the                 
          paychecks reflect the loss of sick leave benefits during the                
          disputed pay period.  In particular, his paycheck dated November            
          26, 1999, for $600 contained the following notation:  “payment -            
          did not come in full week”.  Since there is no evidence that                
          petitioner exceeded his allocated sick leave or paid vacation               
          period, we believe that petitioner did lose certain employee                
          benefits during the disputed pay period.  Petitioner must have              
          been fully aware of this change; workers generally do not ignore            
          changes in benefits.  Instead of receiving payroll checks with              
          businesslike withholding stubs from a payroll service,                      
          petitioner started receiving handwritten checks.  Some of them              
          were dishonored by New Dimensions’s bank, and then petitioner               
          received makeup checks in amounts sufficient to cover the                   
          penalties.  One check was marked: “pay + $78 Late Fee”.  Another            
          check was for $200 payable to “Cash” and marked on its face:                
          “Steve, towards pay - 10/22".  Others covered compensation for              
          petitioner as well as utility bills and bank payments.  There is            
          no possibility that petitioner was unaware of problems at New               






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