- 12 - 88 F.3d 750, 753 (9th Cir. 1996); Boles Trucking, Inc. v. United States, 77 F.3d 236 (8th Cir. 1996). The only reasons articulated by Mr. McLean for treating the six video workers as independent contractors are that “they could have used their own supplies, utilities or whatever” and that he had an agreement with them that they would “pay their own taxes”. In the context of the facts of this case, these are not reasonable bases on which to rely for the treatment of the video workers as independent contractors instead of employees. Hence petitioner is not entitled to relief under section 530, and the Court need not address respondent’s allegation that the video workers performed substantially the same duties as petitioner’s three full-time employees. Amount of Taxes Due Because we have concluded that the six video workers were petitioner’s employees, it follows that petitioner is liable for FICA and withholding taxes of $1,085.36 and FUTA taxes of $387 for 1996. Decision will be entered for respondent. 4(...continued) Job Protection Act of 1996, Pub. L. 104-188, sec. 1122(b)(3), 110 Stat. 1767.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12
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