Barium & Chemicals, Inc. - Page 3

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          and Eleanor Naylor (E. Naylor).  Petitioner’s board of directors            
          (board) consists of E. Naylor and her husband Douglas Naylor, Sr.           
          (D. Naylor), and A. Pavlik and his wife Eleanor Pavlik.  Since              
          the death of A. Pavlik’s and E. Naylor’s mother, Anna Pavlik, who           
          served as president from 1975 until 1987, petitioner has had no             
          president.  A. Pavlik is petitioner’s treasurer and vice                    
          president of sales and is in charge of petitioner’s sales office.           
          D. Naylor is petitioner’s secretary and vice president of                   
          purchasing.  E. Naylor is petitioner’s assistant treasurer and              
          assistant secretary and is in charge of the administrative                  
          functions of petitioner, including accounting, bookkeeping, and             
          record keeping.                                                             
          Exley’s Employment With Petitioner                                          
               The employment taxes in issue in this case are based upon              
          payments made from 1996 through 1999 to Exley, who is A. Pavlik’s           
          daughter.  Exley worked for petitioner as an employee until 1978.           
          During Exley’s initial employment, she received full benefits and           
          training and was treated by petitioner as an employee.  Exley               
          then married and moved from Ohio with her husband.  Exley                   
          returned to petitioner in 1993 to work in the sales office as an            
          administrative assistant.  Exley’s job included handling                    
          paperwork, documenting orders, creating sales records and                   
          reports, giving customers sales quotes, taking orders, and                  

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Last modified: May 25, 2011