-12-
be examined. Radio City Music Hall Corp. v. United States, 135
F.2d 715, 717 (2d Cir. 1943); deTorres v. Commissioner, T.C. Memo.
1993-161. "[N]o actual control need be exercised, as long as the
employer has the right to control." Professional & Executive
Leasing, Inc. v. Commissioner, 862 F.2d at 753. In order for an
employer to retain the requisite control over the details of an
employee's work, the employer need not direct each step taken by
the employee. Professional & Executive Leasing, Inc. v.
Commissioner, 89 T.C. at 234; Gierek v. Commissioner, T.C. Memo.
1993-642. The exact amount of control required to find an
employer-employee relationship varies with different occupations.
United States v. W. M. Webb, Inc., 397 U.S. 179, 192-193 (1970).
In fact, the threshold level of control necessary to find employee
status is in most circumstances lower when applied to professional
services than when applied to nonprofessional services. Azad v.
United States, 388 F.2d 74, 77 (8th Cir. 1968); Professional and
Executive Leasing, Inc. v. Commissioner, supra at 234. "From the
very nature of the services rendered by * * * professionals, it
would be wholly unrealistic to suggest that an employer should
undertake the task of controlling the manner in which the
professional conducts his activities." Azad v. United States,
supra; Weber v. Commissioner, 103 T.C. at 388. An alleged
employer's control "must necessarily be more tenuous and general
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011