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for a number of employers during a tax year does not necessitate
treatment as an independent contractor.
The case before us is a factual one. Petitioner’s failure
to have corrected Forms W-2 issued to him and failure to pay
self-employment tax under petitioner’s own theory militates
against his case before us. Moreover, without the contracts
before us, we cannot find that their provisions corroborate
petitioner’s claim that he was an independent contractor. In
sum, petitioner did not demonstrate that he is entitled to
treatment as an independent contractor. Consequently, we find
that petitioner was an employee for the 1994 taxable year and is
therefore not entitled to claim business expense deductions on
Schedule C for the year in issue.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011