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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
work.
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
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Last modified: May 25, 2011