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years, he oversaw the ministerial aspects of petitioner’s daily
operations. He also took orders for parts placed by petitioner’s
customers, informed petitioner’s customers about the pricing and
availability of those parts, and gave petitioner’s customers
technical support as to the use of those parts. He did not
solicit any business for petitioner, and he did not perform any
managerial duties. He regularly consulted with Beiner on matters
pertaining to petitioner’s business, including all matters which
required a managerial decision.
Shows also took orders for parts placed by petitioner’s
customers, in a capacity very similar to Caldwell’s. She spoke
with petitioner’s customers by telephone, and she entered those
orders into petitioner’s computer. She also helped enter other
information into the computer.
Gonzalez worked with petitioner’s finances, including its
payroll, accounts receivable, accounts payable, billing, and
invoicing. She also prepared certain monthly and weekly
financial reports for Beiner’s review. The weekly reports showed
the balances of petitioner’s bank accounts, accounts receivable,
open purchase orders, accounts that were 45 days or older, and a
6-week cash report. The monthly reports included profit and loss
statements, bank reconciliations, and sales information listed by
3(...continued)
distinction in title.
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Last modified: May 25, 2011