Jack S. Morris and Dorothy Morris - Page 11




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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