Veterinary Surgical Consultants, P.C. - Page 13




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          Petitioner further emphasizes that common law focuses on whether            
          the alleged employer held the right to control the details of the           
          work performed by the individual and argues that petitioner had             
          neither the authority nor the ability to exert control over                 
          Sadanaga.  There exist, however, at least two fatal defects in              
          petitioner’s arguments in this regard.                                      
               First, from the standpoint of statutory construction, the              
          premise underlying petitioner’s position finds no support either            
          in the structure of the text or in the Tex. Carbonate Co. v.                
          Phinney, supra, decision.  Section 3121(d) is written in the                
          disjunctive, with each of the four paragraphs expressly separated           
          from the next by “or”.  Accordingly, each paragraph affords a               
          separate and independent basis for deeming one engaged to perform           
          services an employee.  Individuals described in paragraphs (1),             
          (3), and (4) of section 3121(d) are therefore frequently referred           
          to as “statutory” employees, subject to FICA and FUTA regardless            
          of their status under common law.  See Joseph M. Grey Pub.                  
          Accountant, P.C. v. Commissioner, supra at 126.                             
               Moreover, Tex. Carbonate Co. v. Phinney, supra, is not                 
          authority to the contrary.  Significant regulatory and statutory            
          developments have occurred since the years in issue in that case.           
          Given that sections 31.3121(d)-1(b) and 31.3306(i)-1(e),                    
          Employment Tax Regs., were promulgated after those years and that           
          the FUTA definition of “employee” then in effect appears to have            






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