- 9 - necessary supplies and equipment for them to perform their duties. It paid all expenses required to attempt to collect the lates. Mr. McLean, and to some extent his administrative assistant, supervised the process within which the video workers worked. At least three of the four were sometimes assigned to work at the North Moreland location to perform duties the same as or similar to those of the two teenage employees working at that location. In this case the Court is satisfied that petitioner had the authority to exercise, and did exercise, sufficient control over the video workers to support a finding that it was their employer. See Potter v. Commissioner, T.C. Memo. 1994-356; Bilenas v. Commissioner, T.C. Memo. 1983-661. In addition, the Court finds that: (1) The investment in the facilities used in the work of the video workers was made by petitioner; (2) the pay of the video workers was fixed, thereby eliminating the opportunity for “profit” or loss; (3) the work performed by the video workers was an integral part of petitioner’s business; and (4) petitioner considered them employees. Indeed, Mr. McLean’s testimony indicates that because of his prior bad experiences with outside contractors his intent at the outset was to hire employees to collect the “lates”.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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