George A. and Hilda Quintero - Page 4

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          borrowed from coworkers, and he was supervised by Stuart Smith,             
          AAA’s general manager.  As general manager, Mr. Smith performed             
          the majority of AAA’s bookkeeping functions, including the                  
          preparation of monthly payroll sheets.                                      
               Mr. Smith, on behalf of AAA, and petitioner signed an                  
          “Independent Contractor Agreement”, dated December 15, 1996 (the            
          agreement).  According to the agreement, petitioner agreed to               
          perform services for AAA as an independent contractor and not as            
          an employee.                                                                
               Petitioner’s work schedule at AAA varied during 1997.  At              
          the direction of AAA, generally he worked 5 days a week, Monday             
          through Friday, during business hours.  Some weeks, he worked               
          “full-time” (40 or more hours), but often he worked fewer hours             
          because there was no work for him to do or so that he could                 
          attend classes.  Petitioner’s work hours on any given day were              
          set by AAA and noted on a calendar maintained by a shop                     
          supervisor.  Mr. Smith used the calendar to prepare monthly                 
          payroll sheets that list the days and hours that petitioner                 
          worked during 1997 and the amount of compensation he received.              
          AAA compensated petitioner at the rate of $13.63 per hour.  He              
          was paid in cash, usually once a week on Friday.  The monthly               
          payroll sheet indicates that petitioner was paid a total of                 
          $23,552 according to the schedule included at appendix I.                   

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