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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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