George A. and Hilda Quintero - Page 9

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          employee”.  Sec. 3121(d)(2).  The relevant factors taken into               
          account to determine the status of an individual as an employee             
          or independent contractor include:  (1) The degree of control               
          exercised by the principal over the details of the work; (2)                
          which party invests in the facilities used in the work; (3) the             
          opportunity of the hired party for profit or loss; (4) whether              
          the type of work is part of the principal's regular business; (5)           
          the permanency of the relationship between the parties to the               
          relationship; (6) whether the principal has the right to                    
          discharge the individual; (7) whether the principal provides                
          benefits to the hired party typical of those provided to                    
          employees; and (8) the relationship the parties believe they are            
          creating.  Profl. & Executive Leasing, Inc. v. Commissioner, 89             
          T.C. 225, 232 (1987), affd. 862 F.2d 751 (9th Cir. 1988); see               
          also United States v. Silk, 331 U.S. 704, 716 (1947).  Although             
          no single factor is determinative, “employer control over the               
          manner in which the work is performed * * * is the basic test.”             
          Gen. Inv. Corp. v. United States, 823 F.2d 337, 341 (9th Cir.               
               Respondent’s position that petitioner was not an employee of           
          AAA during 1997 seems to be entirely based upon the agreement,              
          which, in fact, does undermine petitioners’ position to the                 
          contrary.  Nevertheless, the application of the other relevant              
          factors leads to the conclusion that AAA possessed and exercised            
          sufficient control over the services performed by petitioner so             

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