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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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