Medical Emergency Care Associates, S.C., An Illinois Corporation - Page 4

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          professional emergency medical services and full-time physician             
          staffing.  In 1996, petitioner had 4 EDS Agreements with 3                  
          Chicago area hospitals.                                                     
               In order to fulfill its obligations under the EDS                      
          Agreements, petitioner hired physicians to staff the hospital               
          emergency rooms.  Petitioner entered into contracts entitled                
          “Independent Contractor Agreements” with such physicians.  Twenty           
          five of these physicians were reclassified by respondent as                 
          employees rather than independent contractors (reclassified                 
               Relying upon a longstanding, recognized practice of a                  
          significant segment of the emergency medicine industry,                     
          petitioner treated each of the reclassified physicians as an                
          independent contractor.  During 1996, petitioner paid each of the           
          25 reclassified physicians more than $600.  Petitioner did not              
          treat any of the reclassified physicians, or any other worker in            
          a substantially similar position, as an employee for any period             
          beginning after December 31, 1977.                                          
               Petitioner filed quarterly employment tax returns, Forms               
          941, for the quarters ended March 31, June 30, September 30, and            
          December 31, 1996, on July 2, July 31, and December 27, 1996, and           
          January 31, 1997, respectively.   Petitioner filed a Federal                
          unemployment tax return, Form 940-EZ, Employer’s Annual Federal             
          Unemployment (FUTA) Tax Return, for 1996 on January 31,                     

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