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disregards that TLC had the right to, and did, direct and control
each driver-employee as to the operation and the loading and
unloading of the truck of the trucking company client that leased
such driver-employee from TLC and as to the details and means by
which that operation and that loading and unloading were to be
accomplished, Transp. Labor Contract/Leasing, Inc. & Subs. v.
Commissioner, 123 T.C. at 168. The TLC driver handbook, which
was incorporated into and made part of the driver contract,
contained TLC’s detailed instructions that it required each
driver-employee to follow with respect to, inter alia, fueling
the trucks, starting the trucks’ engines, hooking up the trucks
to trailers, parking the trucks, driving the trucks to achieve
maximum fuel savings, braking the trucks, operating trucks in
cold weather, departure times of the trucks, and loading the
cargo on and unloading it off the trucks.33 Id. Each driver
contract provided other instructions for each driver-employee.
Such instructions required that each driver-employee was, inter
alia, to attend at least two safety meetings per year, not to be
under the influence of alcohol while performing services for TLC,
not to consume illegal drugs, to complete any paperwork required
33The record does not support petitioner’s assertion that
the TLC driver handbook contained only instructions that were
recitations of Department of Transportation requirements or that
were obvious to a licensed truck driver. Even if the record
supported petitioner’s assertion, TLC required its driver-employ-
ees to follow the instructions in the TLC driver handbook.
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