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d. Other Benefits
Petitioner was not permitted to enroll in the Immediate
Benefit Plan providing death benefits to Federal employees.
During the contract periods, petitioner was not permitted to park
in the parking facility reserved for permanent, full-time,
employees of the State Department. Petitioner was not eligible
for (1) “Metrocheks”, although State Department employees within
the definition of 5 U.S.C. sec. 2105 were entitled to that
benefit; (2) performance awards during the contract periods; or
(3) membership in the Federal employees union while employed
under her personal service contracts. This factor favors
petitioner.
11. Relationship the Parties Thought They Created
Courts have considered the relationship the parties believed
they were creating. Simpson v. Commissioner, 64 T.C. at 984-985.
The State Department apparently believed that its
relationship with petitioner for tax purposes was that of
employer-employee. The State Department withheld Federal income
taxes and FICA taxes from petitioner’s paychecks and issued Forms
W-2, rather than Forms 1099, to petitioner for years covered by
the contract periods. Moreover, we are mindful that, although
petitioner stated on her return that she was an independent
contractor, she did not pay any self-employment taxes for 1999.
This factor favors respondent.
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