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of an employment relationship are the following: (1) The degree
of control exercised by the principal over the details of the
work, (2) the taxpayer's investment in facilities, (3) the
taxpayer's opportunity for profit or loss, (4) permanency of the
relationship between the parties, (5) the principal's right of
discharge, (6) whether the work performed is an integral part of
the principal's business, (7) what relationship the parties
believe they are creating, and (8) the provision of employee
benefits. NLRB v. United Ins. Co., 390 U.S. 254, 258 (1968);
United States v. Silk, 331 U.S. 704, 716 (1947); Garrett v.
Phillips Mills, Inc., 721 F.2d 979, 981 (4th Cir. 1983); Simpson
v. Commissioner, supra at 984-985; Leitch v. Commissioner, T.C.
Memo. 1993-154; sec. 31.3121(d)-1(c)(2), Employment Tax Regs.
(setting forth criteria for identifying common-law employees).
No one factor is determinative. Community for Creative Non-
Violence v. Reid, 490 U.S. 730, 752 (1989). Instead, all the
incidents of the relationship must be assessed and weighed. NLRB
v. United Ins. Co., supra at 258; United States v. Silk, supra at
716; Simpson v. Commissioner, supra at 985. The factors should
not be weighed equally but should be weighed according to their
significance in the particular case. Aymes v. Bonelli, 980 F.2d
857, 861 (2d Cir. 1992); Matt v. Commissioner, T.C. Memo. 1990-
209.
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