- 11 - With that guidance, we consider whether petitioner is a common law employee. Generally, petitioner was engaged in driving IBC’s truck and representing IBC in the sale and delivery of its products to customers in a specific geographical area. Petitioner was responsible for the relationship with the customer. Petitioner characterizes that relationship as “city salesman, working from a truck” and not mere “deliveryman”. We first consider the degree of IBC’s control over petitioner (right to control). That factor is an important one in discerning petitioner’s relationship to IBC. See Weber v. Commissioner, supra at 387. The degree of control necessary to find employee status varies with the nature of the services provided by the worker. Id. at 388. “To retain the requisite control over the details of an individual’s work, the principal need not stand over the individual; it is sufficient if he has the right to do so. * * * see sec. 31.3401(c)-1(b), Employment Tax Regs.” Ewens & Miller, Inc. v. Commissioner, supra at 270. Respondent contends that under the terms of the union agreement between IBC and Local 952, IBC controls petitioner, by controlling his sales territory, hours of work, credit terms that he can extend to customers, and general course of conduct. In addition, respondent points out that IBC requires petitioner to wear an IBC uniform and provides him with a delivery truck in good working order, gasoline, and maintenance. In addition, IBCPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011