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Ewens & Miller, Inc. v. Commissioner, supra at 270; Weber v.
Commissioner, supra at 387. Because we decide this case on the
preponderance of the evidence, we need not discuss the burden of
proof.
1. Degree of Control
The control factor is the “crucial test” to determine the
nature of a working relationship. 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.
See Ewens & Miller, Inc. v. Commissioner, supra at 270; Weber v.
Commissioner, supra at 388. To retain the requisite control over
the details of an individual’s work, the employer need not stand
over the individual and direct every move made by the individual;
it is sufficient if the employer has the right to do so. Weber
v. Commissioner, supra at 388.
Similarly, the employer need not set the employee’s hours or
supervise every detail of the work environment to control the
employee. Gen. Inv. Corp. v. United States, 823 F.2d 337, 342
(9th Cir. 1987). Workers who set their own hours are not
necessarily independent contractors. Id.; Ewens & Miller, Inc.
v. Commissioner, supra at 270.
Petitioner argues that “Smith and Mawson were subject to
control and direction of petitioner merely as to the result to be
accomplished by the work and not as to the means and methods to
accomplish the result”. Petitioner relies on Rev. Rul. 57-109,
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