Edward Charles Jones - Page 12

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          Commissioner, 103 T.C. 378, 386 (1994), affd. 60 F.3d 1104 (4th             
          Cir. 1995); Profl. & Exec. Leasing, Inc. v. Commissioner, 89 T.C.           
          225, 232 (1987), affd. 862 F.2d 751 (9th Cir. 1988).  Factors               
          that are relevant in determining the substance of an employment             
          relationship include: (1) The degree of control exercised by the            
          principal over the details of the work; (2) the taxpayer’s                  
          investment in the facilities used in his or her work; (3) the               
          taxpayer’s opportunity for profit or loss; (4) the permanency of            
          the relationship between the parties; (5) the principal’s right             
          of discharge; (6) whether the work performed is an integral part            
          of the principal’s regular business; (7) the relationship the               
          parties believe they are creating; and (8) the provision of                 
          employee benefits.  NLRB v. United Ins. Co. of Am., 390 U.S. 254,           
          258 (1968); Weber v. Commissioner, supra at 387; Profl. & Exec.             
          Leasing, Inc. v. Commissioner, supra at 232; see also secs.                 
          31.3121(d)-(1)(c)(2), 31.3401(c)-1(a) and (b), Employment Tax               
          Regs.                                                                       
               No single factor is dispositive; the Court must assess and             
          weigh all incidents of the relationship.  Nationwide Mut. Ins.              
          Co. v. Darden, supra at 324.  The factors are not weighed                   
          equally; they were weighed according to their significance in the           
          particular case.  Aymes v. Bonelli, 980 F.2d 857, 861 (2d Cir.              
          1992).  Moreover, while all of the above factors are important,             
          the right-to-control test is the “master test” in determining the           





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