Lisa Beth Levine - Page 18

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          of control necessary to find employee status is generally lower             
          when applied to professional services than when applied to                  
          nonprofessional services.  Weber v. Commissioner, 60 F.3d  at               
               The absence of the need to control should not be confused              
          with the absence of the right to control.  Air Terminal Cab, Inc.           
          v. United States, supra at 580.  The right to control is                    
          determinative, and it is not necessary that any control actually            
          be exercised.  Thus, courts must examine not only the control               
          exercised by the principal, but also the degree to which the                
          principal may intervene to impose control.  Radio City Music Hall           
          Corp. v. United States, 135 F.2d 715, 717 (2d Cir. 1943);                   
          deTorres v. Commissioner, T.C. Memo. 1993-161.                              
               Section 31.3121(d)-1(c)(2), Employment Tax Regs., describes            
          the right to control an employee as follows:                                
               the person for whom services are performed has the                     
               right to control and direct the individual who performs                
               the services, not only as to the result to be                          
               accomplished by the work but also as to the details and                
               means by which that result is accomplished.  That is,                  
               an employee is subject to the will and control of the                  
               employer not only as to what shall be done but how it                  
               shall be done. * * *                                                   
          While the degree of control exercised over the details of the               
          work is important, the crucial test lies in the right to control            
          (1) the manner in which the service is to be performed; (2) the             
          means to be used in its accomplishment; and (3) the result to be            

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