- NEXTRECORD -
G. Relationship Petitioner and DFM Believed They Had Created
Jerry Burgess, who had worked as the financial comptroller
of the DFM for 16 years, testified that the DFM considered its
missionaries independent contractors, not employees. Mr.
Burgess' testimony is supported by the fact that the National
Church issued petitioner Form 1099-MISC reflecting nonemployee
compensation for services rendered. Additionally, the fact that
Federal income tax was not withheld from petitioner's
compensation is consistent with the DFM's view that petitioner
was an independent contractor.
Petitioner also thought he was an independent contractor, as
evidenced by the fact that he reported his foreign ministry
receipts and expenses on Schedule C.
Because the National Church and petitioner thought that
petitioner was an independent contractor, this factor would
support a finding that petitioner was an independent contractor,
not an employee.
H. Employee-Type Benefits
The DFM offered petitioner access to the MBA pension plan
and a health insurance plan. Petitioner participated in the MBA
pension plan and the health insurance plan. The premiums for
petitioner's health insurance and the money transferred into
petitioner's MBA account were paid directly from petitioner's
account with the DFM.
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