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support a finding that petitioner was an independent contractor,
not an employee.
B. Investment in Facilities and Equipment
Petitioner's sole compensation as a missionary was in the
form of a "personal allowance" secured from funds that he raised
during his deputational ministry. In this regard, we observe
that if a donor fails to remit a pledged amount, the DFM makes no
effort to contact the donor, much less obtain the donation.
Additionally, the National Church does not guarantee missionaries
minimum compensation or support. Petitioner used his personal
car and telephone to raise funds during his deputational
ministry. Petitioner occasionally hired assistants at his own
discretion and accepted responsibility for paying those
assistants.
Respondent contends that petitioner was reimbursed for his
expenses when he withheld costs from the offerings remitted to
the DFM. Even if petitioner were regarded as receiving
reimbursement for his expenses, this matter is more than
outweighed by other evidence probative of his being an
independent contractor, e.g., petitioner's efforts in securing
the funding for his foreign ministry and his investment in his
automobile and telephone. Thus, this factor supports a finding
that petitioner was an independent contractor, not an employee.
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