- 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.Page: Previous 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 Next
Last modified: May 25, 2011