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discharge, (6) whether the work performed is an integral part of
the principal's business, (7) what relationship the parties
believe they are creating, and (8) the provision of employee
benefits. NLRB v. United Ins. Co., 390 U.S. 254, 258 (1968);
Garrett v. Phillips Mills, Inc., 721 F.2d 979, 981 (4th Cir.
1983); Simpson v. Commissioner, supra at 984-985; sec.
31.3121(d)-1(c)(2), Employment Tax Regs. (setting forth criteria
for identifying common law employees). No one factor is
determinative. Cmty. for Creative Non-Violence v. Reid, 490 U.S.
730, 752 (1989). Instead, all the incidents of the relationship
must be assessed and weighted. NLRB v. United Ins. Co., supra at
258; Simpson v. Commissioner, supra at 985. The factors should
not be weighted equally but should be weighted according to their
significance in the particular case. Aymes v. Bonelli, 980 F.2d
857, 861 (2d Cir. 1992); Matt v. Commissioner, T.C. Memo.
1990-209.
A. Degree of Control
The control factor is the "crucial test" to determine the
nature of a working relationship. Weber v. Commissioner, 103
T.C. 378, 387 (1994), affd. per curiam 60 F.3d 1104 (4th Cir.
1995). The degree of control necessary to find employee status
varies with the nature of the services the worker provides.
See Ewens & Miller, Inc. v. Commissioner, 117 T.C. 263, 270
(2001); Weber v. Commissioner, supra at 388.
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