Lisa Beth Levine - Page 17

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          question of whether an individual is an employee is the degree of           
          control exercised by the person for whom the work is performed              
          over the individual who renders the services.  Weber v.                     
          Commissioner, 60 F.3d at 1110; Packard v. Commissioner, supra at            
          629-630; sec. 31.3401(c)-1(b), Employment Tax Regs.  Although the           
          degree of control is one of great importance, it is not                     
          exclusive.  Bartels v. Birmingham, 332 U.S. 126, 130 (1947) (the            
          relationship of employer-employee is not determined solely by the           
          control which the principal may or could exercise over the                  
          details of the service rendered to his business by the worker).             
          Whether a worker is an employee depends on all of the incidents             
          of the relationship, and no one factor is determinative.                    
          Clackamas Gastroenterology Associates, P.C. v. Wells, supra at              
          451; Weber v. Commissioner, 60 F.3d at 1110.                                
               1.   Degree of Control                                                 
               If the person receiving the benefit of a service has the               
          right to control the manner in which the service is performed,              
          the person rendering the service may be an employee.  Weber v.              
          Commissioner, 60 F.3d at 1110; Avis Rent A Car System, Inc. v.              
          United States, 503 F.2d 423, 429 (2d Cir. 1974).  The degree of             
          control necessary to find employee status varies with the nature            
          of the services provided by the worker.  Weber v. Commissioner,             
          103 T.C. at 388; Reece v. Commissioner, T.C. Memo. 1992-335;                
          Pulver v. Commissioner, T.C. Memo. 1982-437.  The threshold level           

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