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petitioner's position with Big Train indicates that petitioner's
duties, performance goals, and sales territory were set by the
company's national sales manager. Additionally, petitioner was
required to report the status of her accounts and work, as well
as her schedule, to the national sales manager.
B. Investment in Facilities
The record does not contain any information as to
petitioner's working conditions while she was employed by
Peerless. Petitioner testified that while employed by Big Train,
she worked mainly from her home and faxed or mailed her work and
expenses to them. Petitioner has not provided any evidence as to
any expenditures she may have made to establish or conform a
workspace in her home in order to perform the duties of her job.
In any event, maintenance of a home office alone would not be a
sufficient basis for a finding that petitioner was an independent
contractor rather than an employee. Lewis v. Commissioner, T.C.
Memo. 1993-635.
C. Opportunity for Profit or Loss
Petitioner received a salary from Big Train as well as
commissions on her sales. Big Train also paid some of her travel
expenses.
Petitioner received a biweekly base salary from Peerless and
commissions on her sales. Peerless also reimbursed petitioner
for her mileage.
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Last modified: May 25, 2011