Transport Labor Contract/Leasing, Inc. & Subsidiaries - Page 63

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          or customers as payments for services or goods in order to cover            
          its expenses.                                                               
               In order to ensure that TLC had sufficient funds to pay                
          TLC’s payroll obligation, each exclusive lease agreement required           
          each trucking company client to make a $650 deposit per truck               
          with TLC.  The $650 deposit that each trucking company client               
          paid to TLC did not ensure that TLC had sufficient funds to pay             
          TLC’s payroll obligation with respect to each driver-employee               
          whom it leased to such trucking company client where (1) such               
          trucking company client selected a payroll period that covered              
          more than one week and/or (2) such driver-employee was entitled             
          to a batch report lump sum amount that was greater than $650 per            
          payroll period.                                                             
               On the record before us, we find that the method by which              
          each trucking company client paid TLC a lease fee to compensate             
          TLC for leasing driver-employees to such trucking company client            
          is a neutral factor in determining whether TLC is the employer of           
          each driver-employee.  On that record, we further find that TLC’s           
          payment of each driver-employee’s net wages and any per diem                
          amounts is a factor evidencing that TLC was the employer of each            
          driver-employee.                                                            
          Tax Treatment of Each Driver-Employee                                       
               Petitioner does not address TLC’s tax treatment of each                
          driver-employee.  With respect to each driver-employee, for each            






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Last modified: May 25, 2011