- 56 -56
trucks.44
Moreover, the driver contract, which each driver-employee
signed when TLC hired such driver-employee, required each driver-
employee to attend each year at least two safety meetings that
TLC sponsored, to complete any paperwork that TLC (or its affili-
ates) requested on a daily basis or as directed, and to perform
any work that TLC required of such driver-employer without
letting any of his or her personal problems, including attitude,
affect such performance.
On the record before us, we find that TLC had the right to
control each driver-employee within the meaning of section
31.3121(d)-1(c)(2), Employment Tax Regs. The dispatching func-
tions (i.e., route assignments, directions as to the loads
assigned and the times when such loads had to be delivered, and
any customer instructions relating to such loads) that each of
TLC’s trucking company clients performed did not give such
trucking company client control over each driver-employee within
the meaning of those regulations.
On the record before us, we find that TLC’s right to direct
and control the work and conduct of each driver-employee is a
factor evidencing that TLC was the employer of each driver-
employee.
44See supra note 11.
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