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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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