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In 1993, petitioner began his own practice as a sole
practitioner. Petitioner’s practice included personal injury,
employment, real estate, and litigation. Prior to opening his
law practice, petitioner consulted a certified public accountant
who offered to get petitioner an employer identification number
(EIN). Petitioner did not obtain an EIN.
Once petitioner began practicing as a sole practitioner,
Smith contacted him requesting work. There was no written
employment contract, and petitioner agreed to allow Smith to set
her own work schedule at a rate of $10 per hour. Smith would
generally telephone petitioner when she was unable to come into
the office on a particular day. Petitioner required Smith to
keep track of the hours that she worked. Petitioner paid
membership dues to the Bakersfield Legal Secretaries Association
on behalf of Smith. Petitioner had the authority to fire Smith
at any time, and Smith could quit her job at any time. Smith was
free to accept another position if it would offer her more money.
Petitioner did not request that Smith work for him on
Saturdays or Sundays. From 1993 through 1997, Smith took a
2-week vacation each summer. Smith worked for third parties
while working for petitioner and sometimes completed work for
petitioner at her home.
During the initial years of the law firm’s existence,
petitioner operated his law practice out of his home, where Smith
performed her job duties. In 1994, petitioner began to rent
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