Edward Charles Jones - Page 7

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          Techmatics began paying the employer’s share of Social Security             
          taxes on petitioner’s behalf.  However, Techmatics did not                  
          provide any pension plan, major medical insurance, disability               
          insurance, flexible spending, life insurance, or other benefits             
          to petitioner.  Petitioner traveled extensively and submitted               
          travel vouchers for reimbursement of travel expenses.  After this           
          administrative change, Techmatics began reporting petitioner’s              
          compensation, for tax purposes, on Form W-2, Wage and Tax                   
               Part of petitioner’s consulting services involved the                  
          technical engineering design and manufacture of what was referred           
          to as advance signal processors.  He also helped implement a                
          program to assist the Navy in implementing off-the-shelf, rather            
          than custom-made, computer components.  Occasionally on such                
          projects, petitioner would take a leadership role, working with             
          Navy project managers and senior engineers.  At one point the               
          Navy provided him with a portable computer for use in his work,             
          which he returned.  Techmatics, by contrast, did not provide any            
          equipment to petitioner.                                                    
               Petitioner did not perform any services at Techmatics’                 
          headquarters or offices.  His work was performed at home or at              
          the manufacturing or research sites involved in the Navy                    
          projects.  The latter sites included the A&T Laboratory at                  
          Murray, New Jersey, a manufacturing facility in Greensboro, North           

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Last modified: May 25, 2011