Transport Labor Contract/Leasing, Inc. & Subsidiaries - Page 56

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          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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Last modified: May 25, 2011