Paul E. Hathaway and Brenda J. Hathaway - Page 19

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          addition, the degree of control necessary to find employee status           
          varies according to the nature of the services provided.  Weber             
          v. Commissioner, 103 T.C. at 388.  Finally, we must consider not            
          only what actual control is exercised, but also what right of               
          control exists as a practical matter.  Professional & Executive             
          Leasing, Inc. v. Commissioner, 862 F.2d at 754, 89 T.C. at 233-             
          234; Weber v. Commissioner, 103 T.C. at 387-388.                            
               TAG did not control, or have the right to control, the                 
          manner in which Hathaway conducted his sales activities, the                
          means by which Hathaway solicited sales, or the results to be               
          obtained.  TAG did not require its sales representatives to use             
          particular sales techniques or specific materials in making sales           
          presentations or finding customers.  TAG did not provide sales              
          training or require its sales representative to attend sales                
          meetings.  TAG's sales representatives were left entirely to                
          their own devices with respect to the manner in which they                  
          solicited sales and the scheduling of their time.  TAG did not              
          provide leads to its sales representatives, nor did TAG require             
          its sales representatives to pursue or report on leads.                     
          Importantly, TAG did not have the right to change the method by             
          which its sales representatives solicited sales.                            
               TAG did not require reports from its sales representatives,            
          nor did TAG prohibit its sales representatives from carrying                
          other, non-conflicting lines of merchandise.  See Simpson v.                
          Commissioner, 64 T.C. at 987.  Sales representatives hired                  

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