Melinda D. Rivera - Page 11

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               All that is necessary is that the principal have the right             
          to control the details of the person's work.  McGuire v. United             
          States, 349 F.2d 644, 646 (9th Cir. 1965); Thomas Kiddie, M.D.,             
          Inc. v. Commissioner, 69 T.C. 1055, 1058 (1978).  It is not                 
          necessary for the principal actually to exercise that control.              
          Potter v. Commissioner, T.C. Memo. 1994-356.                                
               "Where the inherent nature of the job mandates an                      
          independent approach, a lesser degree of control exercised by the           
          principal may result in a finding of an employer-employee                   
          status."  Youngs v. Commissioner, T.C. Memo. 1995-94, affd.                 
          without published opinion 98 F.3d 1348 (9th Cir. 1996); Potter v.           
          Commissioner, supra.                                                        
               To retain the requisite control over the details of an                 
          individual's work, the employer need not stand over the                     
          individual and direct every move made by the individual; it is              
          sufficient if the employer has the right to do so.  Weber v.                
          Commissioner, supra at 388.  Similarly, the employer need not set           
          the employee's hours or supervise every detail of the work                  
          environment to control the employee.  Gen. Inv. Corp. v. United             
          States, 823 F.2d 337, 342 (9th Cir. 1987).  Workers who set their           
          own hours are not necessarily independent contractors.  Id.;                
          Ewens & Miller, Inc. v. Commissioner, supra at 270.                         
               The record shows that Peerless dictated petitioner's                   
          compensation and expense reimbursement.  The description of                 

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