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relationship, has the status of an employee. Sec. 3121(d)(1) and
(2). Applicable regulations concerning corporate officers
provide:
Generally, an officer of a corporation is an employee
of the corporation. However, an officer of a
corporation who as such does not perform any services
or performs only minor services and who neither
receives nor is entitled to receive, directly or
indirectly, any remuneration is considered not to be an
employee of the corporation. * * * [Sec. 31.3121(d)-
1(b), Employment Tax Regs.]
An officer who receives remuneration for substantial
services rendered to the corporation is considered an employee
within the meaning of section 3121(d). Van Camp & Bennion v.
United States, 251 F.3d 862 (9th Cir. 2001); Spicer Accounting,
Inc. v. United States, 918 F.2d 90, 93 (9th Cir. 1990). With
regard to the remuneration, it may be received directly or
indirectly, but the relevant factor is whether the payments are
received for services rendered. Spicer Accounting, Inc. v.
United States, supra at 93; Automated Typesetting, Inc. v. United
States, 527 F. Supp. 515, 522 (E.D. Wis. 1981).
Respondent argues that the Robinsons treated themselves as
self-employed by virtue of the following factors: (1) They were
not paid and did not report wages or other compensation from the
corporation; (2) Mr. Robinson reported self-employment income
from management services on a Schedule C, Profit or Loss From
Business, in 1992 which respondent attributes to his work for
Career; (3) the Robinsons managed the day-to-day operations and
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