- 9 -
The record is clear, and there is no doubt, that petitioners
failed to maintain records or other written documentation of the
work performed by, or compensation paid to, their sons.
Petitioners are unable to identify, with any degree of certainty,
factors customarily associated with a compensatory relationship.
The number of hours worked by petitioners' sons is unknown. The
number of buttons attached, button holes cut, and garments
pinned, ironed, or packaged by any particular son is also
unknown. Furthermore, the actual work performed by any
particular son for any particular period is unknown. Similarly,
with the exception of the Forms 1099-MISC provided to each son
for tax return purposes, petitioners are unable to provide
records reflecting the compensation paid to any of their sons for
any particular period. Petitioners are also unable to produce
any documentation regarding the calculation of compensation paid
to any particular son on any particular occasion.
Petitioner Bui testified that she paid her sons on a piece
or per-unit basis. However, she presented inconsistent testimony
with regard to the per-unit amount paid to any particular son.
She first testified that her sons were paid between 30 cents and
50 cents per garment to attach buttons, depending on the
complexity of the design of the garment. Petitioner Bui
subsequently testified that this range was between 20 cents and
80 cents.
The testimony of petitioner Bui's sons with regard to this
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011