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The NOA amendment provided that the AE agreement remained
unchanged, except as modified by the NOA amendment. The NOA
amendment stated that petitioners continued to be full-time
employees of Allstate.
The Neighborhood Office Agent Manual (NOA manual) was a
written text of rules and procedures provided by Allstate during
the 1989, 1990, and 1991 tax years. The Allstate NOA manual was,
in all material respects, similar to the NOA manual described in
Butts v. Commissioner, supra. Allstate gave petitioners a copy
of the NOA manual. The NOA amendment provided that petitioners
remained under the supervision of sales management and would
attend Allstate training. Petitioners believed that the NOA
manual was basic material on how to run a business, and, since
they knew how to run a business, Mr. Lozon discarded it.
Petitioners' relationship with Allstate could be terminated
at will by either Allstate or petitioners.
An Allstate agency manager performed annual business
analysis reviews (reviews) of petitioners. These reviews rated
petitioners' productivity, quality, retention, program support,
customer service, administration, and overall role. These
reviews rated petitioners on whether they exceeded, met, needed
improvement, or required immediate improvement in the categories
rated by the Allstate agency manager. The reviews were 5-minute
meetings with the Allstate agency manager once a year in which
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Last modified: May 25, 2011