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party’s regular business; and (13) the relationship the parties
believe they are creating. Nationwide Mut. Ins. Co. v. Darden,
503 U.S. 318, 323 (1992); Beech Trucking Co. v. Commissioner, 118
T.C. 428, 440 (2002); Weber v. Commissioner, supra at 387; Kiddie
v. Commissioner, 69 T.C. 1055, 1057-1058 (1978).
Given petitioner’s testimony that he did not get paid for
the work he performed at Automotive Emporium, it is somewhat
difficult to apply the aforementioned factors. Doing our best
with a meager record, we conclude that petitioner has failed to
prove that respondent’s determination that petitioner failed to
report nonemployee compensation of $21,552 for the 2000 taxable
year should not be sustained. The only information provided is
that petitioner provided his own tools to perform automobile
bodywork as a heavy collision technician at the Automotive
Emporium. Petitioner has failed in his burden of proof to
establish that he was a common law employee, and not an
independent contractor, of Automotive Emporium. Accordingly,
respondent’s determination that petitioner received $21,552 of
nonemployee compensation is sustained.
B. Accuracy-Related Penalty
The Commissioner has the “burden of production in any court
proceeding with respect to the liability of any individual for
any penalty” under section 6662(a). Sec. 7491(c). To meet this
burden, the Commissioner must come forward with sufficient
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