- NEXTRECORD - Professional & Executive Leasing, Inc. v. Commissioner, 89 T.C. at 231. Under section 31.3401(c)-1(b), Employment Tax Regs., an employer-employee relationship-- Generally * * * exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done. * * * In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is not an employee. As a preliminary matter we note that the parties dispute the identity of the principal in applying the control test. Petitioners contend that in analyzing whether petitioner is an employee, only the control exercised by the DFM should be considered. Respondent contends that the DFM is a division of the National Church and that the collective right to control maintained by the DFM and the National Church must be considered. We agree with respondent on this point. The National Church prosecutes its activities, in part, through general offices such as the DFM. The DFM is merely an extension of the National Church charged with the specific task of coordinating Assemblies of God missionary efforts outside the United States. As an agency of the National Church, the DFM performs this task on behalf of the National Church. Thus, we think that the control exercised by both the National Church and the DFM should bePage: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Next
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