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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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