- 7 - loss; (4) whether the principal can discharge the individual; (5) whether the work is part of the principal’s regular business; (6) the permanency of the relationship; and (7) the relationship the parties believed they were creating. See id. All the facts and circumstances of each case should be considered. See id. The right of control is ordinarily the crucial factor in determining whether an employer-employee relationship exists. See Matthews v. Commissioner, 92 T.C. 351, 361 (1989), affd. 907 F.2d 1173 (D.C. Cir. 1990). To retain the requisite control over the details of an individual’s work, the principal need not stand over the individual and direct every move made by the individual. See Weber v. Commissioner, supra at 388. Petitioner failed to establish that he had sufficient control over the relationship at the time service was rendered to be classified as an independent contractor. According to petitioner’s own testimony, upon acceptance of a job, the hiring company provided a script and instructed petitioner to read it according to the company’s specifications. If the company preferred a change in how the script was read, petitioner would be required to make the requested adjustments. Petitioner argues that having the right to pick and choose the jobs of his choice demonstrates he had control over his services. However, petitioner failed to establish the details of control he had over the engagement agreement once petitionerPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011