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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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