Ronald McLean Eastern Video - Page 8




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          employer has the right to control.”  Profl. & Executive Leasing,            
          Inc. v. Commissioner, 862 F.2d at 753.  In order for an employer            
          to retain the requisite control over the details of an employee’s           
          work, the employer need not direct each step taken by the                   
          employee.  Profl. & Executive Leasing, Inc. v. Commissioner, 89             
          T.C. at 234; Gierek v. Commissioner, T.C. Memo. 1993-642.  The              
          employer need not set the employee’s hours or supervise every               
          detail of the work environment to control the employee.  Gen.               
          Inv. Corp. v. United States, 823 F.2d 337, 342 (9th Cir. 1987).             
               Two of the six video workers at issue here, Tracey Ashley              
          and Eric Patrick, were teenagers who Mr. McLean testified were              
          “employees that worked” after school about 10 hours a week at the           
          North Moreland location.  They were paid by the hour and                    
          performed assigned duties at the place of business.  They were              
          required to sign into and out from work.  Mr. McLean testified              
          that their primary function was not collection and admitted that,           
          “to be perfectly honest with you, they could be considered as W-2           
          employees.”  On the basis of the evidence in the record, the                
          Court concludes that Tracey Ashley and Eric Patrick were                    
          employees of petitioner.                                                    
               The other four video workers worked mainly at the                      
          Metropolitan location and primarily attempted to collect                    
          petitioner’s “lates”.  They, too, were paid by the hour and were            
          required to sign in and out.  Petitioner supplied all the                   






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