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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.
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