- 12 -
nature of a working relationship. Matthews v. Commissioner, 92
T.C. 351, 361 (1989), affd. 907 F.2d 1173 (D.C. Cir. 1990);
accord Weber v. Commissioner, supra at 387.
Both the control exercised by the alleged employer and the
degree to which the alleged employer may intervene to impose
control must be examined. Radio City Music Hall Corp. v. United
States, 135 F.2d 715, 717 (2d Cir. 1943); Weber v. Commissioner,
supra at 387-388; deTorres v. Commissioner, T.C. Memo. 1993-161.
“[N]o actual control need be exercised, as long as the employer
has the right to control.” Profl. & Exec. Leasing, Inc. v.
Commissioner, 862 F.2d at 753. In order for an employer to
retain the requisite control over the details of an employee’s
work, the employer need not direct each step taken by the
employee. Profl. & Exec. Leasing, Inc. v. Commissioner, 89 T.C.
at 234; Gierek v. Commissioner, T.C. Memo. 1993-642. Further,
the exact amount of control required to find an employer-employee
relationship varies with different occupations. United States v.
W.M. Webb, Inc., 397 U.S. 179, 192-193 (1970). The threshold
level of control necessary to find employee status is in most
circumstances lower when applied to professional services than
when applied to nonprofessional services. Azad v. United States,
388 F.2d 74, 76-77 (8th Cir. 1968); Profl. & Exec. Leasing, Inc.
v. Commissioner, 89 T.C. at 234.
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