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(Miller) was the vice president of petitioner. Ewens ran
petitioner on a day-to-day basis and controlled petitioner’s
operations. Miller was a financial adviser to petitioner.
During its operation, Miller was at petitioner’s plant
approximately once a month.
Miller was a C.P.A. who had his own company that prepared
tax returns.3 Miller prepared petitioner’s Federal corporate
income tax returns for 1991 and 1992. He also signed
petitioner’s Federal employment tax returns for 1992.
Petitioner had several categories of workers including
bakery personnel and production workers (bakery workers), cash
payroll workers, route distributors/sales people (route
distributors), and outside sales workers.
The bakery workers worked at petitioner’s plant. Using
equipment and supplies provided by petitioner, they mixed dough,
and baked and packaged petitioner’s products. Although
petitioner did not set the bakery workers’ hours, each day a
certain amount of production had to be completed, and the bakery
workers could not leave until the production quota was met.
Petitioner paid the bakery workers a fixed amount based on the
amount of product they produced.
Prior to 1992, petitioner treated the bakery workers as
3 Miller also was a graduate of Brooklyn Law School;
however, he never practiced law. Miller was also a former IRS
auditor.
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Last modified: May 25, 2011