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alternative minimum tax liability in the amount of $11,906.
Respondent determined petitioner’s total deficiency in the amount
of $14,650.
OPINION
Respondent contends that petitioner is an employee of the
companies he provided services to, that these companies treated
him as an employee by issuing Forms W-2 to petitioner for his
services, and that petitioner failed to pay self-employment tax
on his total income from self-employment. Respondent further
contends that petitioner did not have the requisite control over
his activities to be considered an independent contractor.
Petitioner concedes that he is not a qualified performing
artist within the meaning of section 62(b)(1). Petitioner
contends that he is an independent contractor entitled to
Schedule C business expense deductions even though most of his
1994 income was reported as employee wages on Forms W-2.
To determine whether a taxpayer is an independent contractor
or an employee, common-law rules apply. See Weber v.
Commissioner, 103 T.C. 378, 387 (1994), affd. per curiam 60 F.3d
1104 (4th Cir. 1995). Courts consider various factors to
determine whether an employment relationship exists between the
parties, including: (1) The degree of control exercised by the
principal; (2) which party invests in work facilities used by the
individual; (3) the opportunity of the individual for profit or
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