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The issues for decision are: (1) Whether the individuals
(the drivers) who drove petitioner's trucks2 during 1995 were
employees of petitioner or independent contractors. We hold they
were employees. (2) Whether petitioner is eligible for relief
provided to employers by section 530 of the Revenue Act of 1978,
Pub. L. 95-600, 92 Stat. 2763, 2885 (section 530). We hold he is
not.
FINDINGS OF FACT
At the time the petition in this case was filed, petitioner
resided in Mazeppa, Minnesota.
During 1995, petitioner owned or leased five or six trucks
and operated a sole proprietorship called Dayline Trucking (the
company). Petitioner's business consisted of hauling freight
mainly between North Dakota and Texas and to the east coast.
Petitioner recruited drivers to operate his trucks through
newspaper advertisements and by word of mouth. Usually, at the
time he hired a driver, petitioner already had contracted with a
broker or a shipper for a load to be transported to a particular
destination. Every driver that petitioner hired held a
commercial license to operate a truck and had performed
satisfactorily on a short test drive conducted by petitioner. In
2A trucking rig is made up of a tractor and a semitrailer.
For convenience, and to avoid confusion of petitioner's vehicles
with an agricultural implement, we refer to the tractors and
semitrailers in this case as trucks.
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