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for all maintenance and fuel. Petitioner did not have an
investment in either the goods delivered or the facilities.
C. Opportunity for Profit or Loss
Petitioner received a commission for the baked goods he
delivered to IBC’s customers. Petitioner also received a base
salary each week. Although petitioner did not receive
commissions on the goods returned to IBC by its customers, IBC
ultimately was responsible for any losses for goods returned.
Therefore, petitioner did not have an opportunity for loss.
D. Right To Discharge
The record is silent with respect to this factor.
E. Integral Part of Business
IBC’s business was to produce, deliver, and provide baked
goods to various customers, such as Costco and the Claim Jumper.
IBC required drivers to deliver baked goods to IBC’s customers.
This type of work was clearly within the scope of IBC’s regular
business.
F. Permanency of Relationship
The record is silent with respect to this factor.
G. Relationship Parties Believe They Created
Petitioner believes that he was a statutory employee. The
statutory employee box on the Form W-2 from IBC was not checked.
Further, IBC paid the applicable payroll taxes and did not issue
a Form 1099. These factors indicate that IBC treated petitioner
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Last modified: May 25, 2011