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64 T.C. 974, 984 (1975); Packard v. Commissioner, 63 T.C. 621,
629 (1975); sec. 1.1402(c)-1, Income Tax Regs.
Relevant factors courts consider to determine whether an
employer/employee relationship exists between the service
provider and the hiring party include: (1) The hiring party’s
right to control the manner and means by which the work is
accomplished; (2) the skill required; (3) which party furnishes
the equipment used and the place of work; (4) whether the work is
part of the hiring party’s regular business; (5) the worker’s
opportunity for profit or loss; (6) the manner in which the work
relationship may be terminated; i.e., by one or both parties,
with or without notice or explanation; (7) the permanency of the
relationship; (8) the method of payment, whether by time or by
the job; (9) whether the hiring party pays Social Security taxes;
(10) whether the worker receives employee benefits; and (11) the
relationship the parties believe they are creating. Clackamas
Gastroenterology Associates, P.C. v. Wells, supra at 449-450;
Nationwide Mut. Ins. Co. v. Darden, supra at 323-324; Horner v.
Acosta, 803 F.2d 687, 693 (Fed. Cir. 1986); Spirides v.
Reinhardt, 613 F.2d 826, 832 (D.C. Cir. 1979); Weber v.
Commissioner, 103 T.C. at 387; Profl. & Executive Leasing, Inc.
v. Commissioner, supra at 232; Simpson v. Commissioner, supra at
984-985; see also sec. 31.3401(c)-1(b), Employment Tax Regs. The
factor generally considered fundamental for resolving the
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