- 6 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011