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personally by such individual; except that an
individual shall not be included in the term “employee”
under the provisions of this paragraph if such
individual has a substantial investment in facilities
used in connection with the performance of such
services (other than in facilities for transportation),
or if the services are in the nature of a single
transaction not part of a continuing relationship with
the person for whom the services are performed; * * *
A taxpayer cannot be a “statutory employee” under section
3121(d)(3)(C) if he or she is a common law employee under section
3121(d)(2) or an officer of a corporation under section
3121(d)(1). Therefore, the initial question is whether
petitioner was a common law employee or independent contractor,
and then, if he is an independent contractor, whether he
qualifies as a home worker.
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Last modified: May 25, 2011