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transitory as he worked for TIG for less than 13 months.17
Accordingly, this factor weighs in favor of independent
contractor status.
7. Relationship the Parties Thought They Created
The offer and employment agreement refer to workers, such as
petitioner, as employees, and to TIG as the employer. Notably,
TIG did not check the box on line 15 of petitioner’s 2000 Form
W-2 indicating that he was a statutory employee. It is evident
that for taxable year 2000 TIG thought of petitioner as an
employee based on the employment agreement, and that TIG treated
petitioner as a common law employee based on Forms W-2 and W-4,
Employee’s Withholding Allowance Certificate.18 Thus, the Court
concludes that petitioner and TIG intended to create an employer-
employee relationship.
8. Provision of Employee Benefits
The offer and employment agreement provide that TIG
employees are eligible to participate in a health insurance plan
17Petitioner was terminated on May 29, 2001.
18Respondent argued on brief that TIG had not checked
petitioner’s Form W-2 for 2001 indicating that he was a statutory
employee. In fact, the TIG Form W-2 for 2001 that is attached to
petitioner’s stipulated Federal tax return does bear an “X” in
the block on line 13 indicating that for 2001 TIG’s Form W-2
treated petitioner as a statutory employee. Inexplicably, the
copy of the TIG Form W-2 for 2001 attached to Exhibit 26-R, which
was also stipulated, seems identical to the copy of this form
attached to petitioner’s 2001 Federal tax return, but does not
contain the “X” in the block on line 13 indicating a statutory
employee.
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Last modified: November 10, 2007