- 9 -
the key worker. See Spicer Accounting, Inc. v. United States,
918 F.2d 90, 94 (9th Cir. 1990). There is no evidence that Dr.
Pariani made his services available to another company or to the
general public.4 The only factor that weighs in favor of finding
that Dr. Pariani was an independent contractor is the fact that
the type of work that he provided, medical services, requires a
high degree of skill. Considering all the facts and
circumstances, we conclude that Dr. Pariani was an employee of
the Association under the common law rules.
Petitioners offered no evidence or argument that Dr. Pariani
qualifies as an independent contractor under the common law
standard. Rather, petitioners rely on section 530 of the Revenue
Act of 1978 (Section 530)5 for their position that Dr. Pariani
was an independent contractor rather than an employee.
4 Asit Modak testified that Dr. Pariani performed services
in the emergency room at York Plaza Hospital (the Hospital) "up
to 1989". Whether this includes 1989 or not, there is no
evidence that Dr. Pariani was paid by the Hospital, or that he
had a contract to work for the Hospital. He did not receive a
Form W-2 or a Form 1099 from the Hospital. Moreover, if there
was an arrangement with the Hospital, it could have been with the
Association rather than with Dr. Pariani, in which case any
services that Dr. Pariani performed at the Hospital might have
been services performed for the Association.
5 All references to sec. 530 of the Revenue Act of 1978,
Pub. L. 95-600, 92 Stat. 2763, 2885, are to that section as
amended and in effect for the years in issue. Sec. 530 of the
Revenue Act of 1978 was originally an interim relief provision
that was eventually extended indefinitely by sec. 269(c) of the
Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248,
96 Stat. 324, 552.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011