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the services provided by the drivers were an essential and normal
part of petitioner's regular business. See In re McAtee, supra
at 572. This factor supports a finding that the drivers were
petitioner's employees.
6. Permanency of the Relationship
Generally, the drivers worked for petitioner for a short
time. A transitory work relationship may point toward
independent contractor status. See Herman v. Express Sixty-
Minutes Delivery Serv., Inc., 161 F.3d 299, 305 (5th Cir. 1998).
However, if the workers work in the course of the employer's
trade or business, that they do not work regularly is not
significant. See United States v. Silk, 331 U.S. at 718; see
also Avis Rent A Car System v. United States, supra at 430
(transients may be employees); Kelly v. Commissioner, T.C. Memo.
1999-140 (working for a number of employers during a tax year
does not necessitate treatment as an independent contractor).
In considering the permanency of the relationship, we must
also consider petitioner's right to discharge the drivers, and
the drivers' right to quit, at any time. Usually, the right to
discharge a worker, and the worker's right to quit, at any time
indicates an employer-employee relationship. See United States
v. W.M. Webb, Inc., 397 U.S. at 193 ("'The right to discharge is
also an important factor indicating that the person possessing
that right is an employer.'" (quoting sec. 31.3121(d)-1(c)(2),
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