Stephen & Dawn Del Monico - Page 13

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          permanency of the relationship; and (7) the relationship the                
          parties think they are creating.  Ewens and Miller, Inc. v.                 
          Commissioner, 117 T.C. 263, 270 (2001); Profl. & Executive                  
          Leasing, Inc. v. Commissioner, 89 T.C. 225, 232 (1987), affd.               
          862 F.2d 751 (9th Cir. 1988).  The factors should not be weighed            
          equally but should be weighed according to their significance in            
          the particular case.  Aymes v. Bonelli, 980 F.2d 857, 861 (2d               
          Cir. 1992); Youngs v. Commissioner, T.C. Memo. 1995-94.                     
               We begin by noting that we received vastly different                   
          accounts from the parties regarding petitioner’s relationship               
          with New Dimensions during the disputed pay period.  New                    
          Dimensions claims that petitioner’s status changed from employee            
          to independent contractor as a result of discussions between                
          petitioner and Larry Pierreport, New Dimensions’ co-owner and               
          vice president.  Andrea D’Acunto, New Dimensions’ co-owner and              
          president, testified that New Dimensions planned to terminate               
          petitioner’s services to help reduce the company’s operating                
          expenses.2  In an effort to retain his job, petitioner                      
          volunteered to remain with the company as an independent                    
          contractor, and New Dimensions agreed.  Under the terms of their            
          new oral agreement, petitioner agreed to accept a gross weekly              
          income of $737.28 (which equaled petitioner’s previous net                  
          weekly salary after withholding) and forgo certain benefits,                


               2New Dimensions began experiencing financial difficulties in           
          1999, and the company filed for bankruptcy in August 2000.                  



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