Edward Charles Jones - Page 14

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               When taken as a whole, the record in this case supports                
          petitioner’s assertion that he was an independent contractor of             
          Techmatics and not an employee.  While petitioner was on the                
          payroll of Techmatics, he performed all of his services for the             
          U.S. Navy.  The Navy recruited him, arranged for him to work                
          through Techmatics, and provided him with various work spaces, a            
          travel budget, and computer equipment.  To the contrary,                    
          Techmatics did not provide him office space or equipment.                   
          Techmatics provided no benefits typical of those provided to                
          employees.  Further, the temporary or as-needed basis of                    
          petitioner’s work is reflected by his work history, where he                
          worked steadily while certain Navy projects were ongoing but                
          discontinued working when no other projects replaced them.                  
               Moreover, petitioner believed he was an independent                    
          contractor when he began his arrangement with Techmatics.  His              
          behavior was consistent with that belief; petitioner submitted              
          invoices for his time and expenses, was paid accordingly, and               
          reported his income accordingly.  The only change he contemplated           
          when he began submitting time cards instead of invoices in 1996             
          was to help Techmatics facilitate its payroll administration.  He           
          did not ask for, nor did he receive, additional employee benefits           
          other than Techmatics’ payments of Social Security taxes on his             
          behalf.  The employment agreement sheds little light on the                 
          actual relationship from Techmatics’ view, and no one from                  

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