- 3 - 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 rentPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011