Ronald McLean Eastern Video - Page 4




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               The video workers were paid a total of $10,162 in income               
          reported by Forms 1099-MISC, Miscellaneous Income.  The video               
          workers were hired with the intent of having them collect late              
          fees and overdue video tapes, “lates”.  Because of bad                      
          experiences in the past with hiring “outsiders” to collect his              
          “lates”, Mr. McLean decided “to hire some people and they’re                
          going to have to work within my operation.”                                 
               Two of the six video workers, however, Tracey Ashley and               
          Eric Patrick, were teenagers who, according to Mr. McLean, were             
          “employees that worked” after school about 10 hours a week at the           
          “North Moreland” location.  They were not experienced at                    
          collection work, and there was not much collection work being               
          done at their location.  Their primary function was not                     
          collection.  Mr. McLean concedes that, with respect to the                  
          teenagers, “to be perfectly honest with you, they could be                  
          considered as W-2 employees.”                                               
               The other four video workers were at the “Metropolitan”                
          location.  It is a free-standing building.  They worked in the              
          back where there were three desks, a storage area, a                        
          refrigerator, and a water cooler.  There were phones and                    
          computers.  They got the names of “lates” and nonreturns from               
          printouts made by petitioner.  All the video workers, including             
          those at the Metropolitan location, were paid by the hour.  They            
          used petitioner’s pencils, calculators, and telephones, and all             






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Last modified: May 25, 2011