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contractor. An individual performing services as an
independent contractor is not as to such services an
employee under the usual common law rules. Individuals
such as physicians, lawyers, dentists, veterinarians,
construction contractors, public stenographers, and
auctioneers, engaged in the pursuit of an independent
trade, business, or profession, in which they offer
their services to the public, are independent
contractors and not employees. [Emphasis added.]
From such general principles, courts have identified a
number of factors relevant in evaluating common law employment
status, including the following: (1) The right of the hiring
party to exercise control over the manner and means, i.e., the
details, of the work; (2) the discretion of the hiring party over
the time and duration of the work; (3) the permanency of the
relationship; (4) the right of the hiring party to discharge; (5)
the source of and investment in the instrumentalities, tools, and
facilities of the work; (6) the method of payment; (7) the
provision of employee benefits; (8) the opportunity of the hired
party for profit or loss; (9) the right of the hiring party to
assign additional projects; (10) the offering by the hired party
of services to the general public; (11) the skill required for
the work; (12) whether the type of work is part of the hiring
party’s regular business; and (13) the relationship the parties
believe they are creating. Nationwide Mut. Ins. Co. v. Darden,
supra at 323; Beech Trucking Co. v. Commissioner, supra at 440;
Weber v. Commissioner, supra at 387; Kiddie v. Commissioner, 69
T.C. 1055, 1057-1058 (1978).
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Last modified: May 25, 2011