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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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