Barium & Chemicals, Inc. - Page 4

                                        - 4 -                                         
          answering the telephone.  Exley also performed personal work for            
          A. Pavlik about 1 hour a week.                                              
               A. Pavlik and his son Albert Daniel Pavlik (D. Pavlik)                 
          assigned work to Exley, and A. Pavlik reviewed her work.                    
          A. Pavlik set the hours to be worked by Exley.  Exley was                   
          required to get permission from A. Pavlik to take time off from             
          Petitioner’s Policy Regarding Rehiring Employees                            
               Petitioner adopted a number of employment policies, which              
          are included in petitioner’s employment handbook (handbook).                
          Petitioner’s handbook states:  “an employee that resigns or is              
          terminated will not be rehired.  It is Barium and Chemicals, Inc.           
          explicit policy not to rehire.”  Because of the split in                    
          petitioner’s board between the Naylors and the Pavliks, the board           
          did not officially grant a waiver, or exception, to the                     
          prohibition on rehiring employees when Exley rejoined petitioner.           
          Other employees were rehired over the years, some of whom were              
          rehired with board approval.                                                
          Exley’s Compensation and Tax Reporting                                      
               E. Naylor did not recognize Exley as a “bona fide” employee            
          and did not include Exley in petitioner’s payroll.  When Exley              
          rejoined petitioner, A. Pavlik secured an additional corporate              
          checkbook in order to pay Exley her compensation and to pay                 
          income tax withholding and Social Security taxes attributable to            

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011