Shuang-Di Sun Bennett - Page 9

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          for either Trojan Management or Columbia Cleaning in 1998.6                 
          Furthermore, in their capacity as payroll agents, they did not              
          independently verify whether petitioner performed services for              
          Premium Fresh Juice but issued paychecks to her based solely on             
          payroll information provided to them by Mr. Bennett.  As                    
          explained by the president of Trojan Management:  “Mr. Bennett              
          asked us to put Ms. Bennett on our payroll, and the juice company           
          would reimburse us, plus pay us our profit that we normally                 
          charge for such services”.                                                  
               The paychecks were deposited into joint bank accounts                  
          belonging to petitioner and Mr. Bennett at Bank of America and              
          Mercantile National Bank.  Petitioner had signatory authority on            
          these joint accounts.  Petitioner examined the paychecks and                
          stated that the endorsement signatures were not hers.  Respondent           
          admitted that there was a “substantial question about whether               
          [the endorsements were] petitioner’s signature”.                            
               In addition to the joint bank accounts, petitioner                     
          maintained a separate bank account at Bank of America in 1998.              
          Petitioner kept a modest combined balance in standard checking              
          and regular savings accounts ranging from a combined balance of             
          approximately $600 to $3,641.  Petitioner also maintained                   

               6  The function of payroll agent was explained at trial by             
          the president of Trojan Management:  “Trojan Management provided            
          payroll services, where we prepared payroll checks, payroll tax             
          deposits, for Mr. Bennett’s company, Premium Fresh Juice.”                  

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