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6. Permanency of the Relationship
A transitory work relationship may point toward independent
contractor status. Herman v. Express Sixty-Minutes Delivery
Serv., Inc., 161 F.3d 299, 305 (5th Cir. 1998). If, however, the
workers work in the course of the employer’s trade or business,
the fact that they do not work regularly is not necessarily
significant. Avis Rent A Car Sys. v. United States, 503 F.2d
423, 430 (2d Cir. 1974) (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 worker, and the worker’s right to quit, at any
time.
a. Cash Payroll Workers
The cash payroll workers began working for petitioner in
1986. The relationship between petitioner and the cash payroll
workers was permanent as opposed to transitory.
b. Bakery Workers
At least 11 of the bakery workers worked for petitioner in
1991 and 1992. The record is silent regarding whether any of the
other 37 bakery workers working for petitioner in 1992 worked for
petitioner prior to 1992. On the basis of this record, we
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