John Pryor Green - Page 6

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          The factors are not weighed equally; they are weighed according             
          to their significance in the particular case.  Aymes v. Bonelli,            
          980 F.2d 857, 861 (2d Cir. 1992).                                           
               Petitioner has not attempted to prove respondent’s                     
          determination wrong.  Instead, petitioner appears to argue that             
          he is an employee because the state of the law concerning the               
          employment status of court reporters is amorphous.  Petitioner              
          refers the Court to a number of revenue rulings concerning court            
          reporters, which come to different conclusions as to a court                
          reporter’s employment status.  Petitioner primarily relies on               
          Rev. Rul. 70-528, 1970-2 C.B. 204, in which the Commissioner                
          ruled that services performed by court reporters and their                  
          deputies appointed by the Governor under the Florida Statutes               
          Annotated are excepted from “employment” under the provisions of            
          section 3121(b)(7) of the Federal Insurance Contributions Act and           
          section 3306(c)(7) of the Federal Employment Tax Act.                       
               We are not persuaded by petitioner’s argument.  Revenue                
          rulings are based on specific fact patterns.  Petitioner has not            
          proven that he falls within the specific facts of any of the                
          Commissioner’s rulings concerning court reporters.  Indeed,                 
          petitioner has told us very little about himself, except for the            
          facts that:  (1) He was a court reporter who was paid for his               
          engagements, (2) he was required to (and did) furnish his own               
          supplies; (3) he was required to furnish most of his own                    






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