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387 (1999), affd. 60 F.3d 1104 (4th Cir. 1995), relevant factors
and governing legal principles were described as follows:
(1) The degree of control exercised by the principal
over the details of the work; (2) which party invests
in the facilities used in the work; (3) the opportunity
of the individual for profit or loss; (4) whether or
not the principal has the right to discharge the
individual; (5) whether the work is part of the
principal's regular business; (6) the permanency of the
relationship; and (7) the relationship the parties
believe they are creating. Professional & Executive
Leasing, Inc. v. Commissioner, supra at 232; Simpson v.
Commissioner, supra at 984-985. No one factor dictates
the outcome. Rather, we must look at all the facts and
circumstances of each case. Azad v. United States, 388
F.2d 74, 76 (8th Cir. 1968); Professional & Executive
Leasing, Inc. v. Commissioner, supra at 232; Simpson v.
Commissioner, supra at 985; Gamal-Eldin v.
Commissioner, T.C. Memo. 1988-150, affd. without
published opinion 876 F.2d 896 (9th Cir. 1989).
The "right-to-control" test is the crucial test to
determine the nature of a working relationship.
Matthews v. Commissioner, 92 T.C. 351, 361 (1989),
affd. 907 F.2d 1173 (D.C. Cir. 1990). The degree of
control is one of great importance, though not
exclusive. Atlantic Coast Life Ins. Co. v. United
States, 76 F. Supp. 627, 630 (E.D.S.C. 1948).
Accordingly, we must examine not only the control
exercised by an alleged employer, but also the degree
to which the alleged employer may intervene to impose
control. Radio City Music Hall Corp. v. United States,
135 F.2d 715, 717 (2d Cir. 1943); DeTorres v.
Commissioner, T.C. Memo. 1993-161. In order for an
employer to retain the requisite control over the
details of an employee's work, the employer need not
stand over the employee and direct every move made by
that employee. Professional & Executive Leasing, Inc.
v. Commissioner, supra at 234; Simpson v. Commissioner,
supra at 985; Gierek v. Commissioner, T.C. Memo. 1993-
642; Atlantic Coast Life Ins. Co. v. United States,
supra at 630. Also, the degree of control necessary to
find employee status varies according to the nature of
the services provided. Reece v. Commissioner, T.C.
Memo. 1992-335; Pulver v. Commissioner, T.C. Memo.
1982-437.
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