Transport Labor Contract/Leasing, Inc. & Subsidiaries - Page 44

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               Ardell DeBerg (Mr. DeBerg), TLC’s chief executive officer at           
          the time of the trial in the instant case and TLC’s sales                   
          representative during the years at issue, gave the testimony that           
          petitioner cites with respect to the statement that “TLC becomes            
          the employer.”  That statement appeared in a form letter that Mr.           
          DeBerg, as TLC’s sales representative, sent to prospective                  
          clients.  Mr. DeBerg testified (Mr. DeBerg’s testimony):                    
               TLC becomes the employer.  What I used to explain was                  
               an issue for the trucking company owner normally was                   
               but they’re my employees.  What are my employees going                 
               to think if now you become the employer.  That was                     
               usually an issue for them.                                             
                    I would explain to them that there’s really two                   
               kinds of employers.  There’s the administrative                        
               employer, which that’s what we are.  We take care of                   
               all the tax deposits, the tax returns for the                          
               employees, the work comp insurance, and then there’s                   
               the physical employer, which you remain the physical                   
               employer.  You tell them -- well, the phrase we used to                
               use was, The worse thing that can happen is nothing                    
               changes.                                                               
                    What I used to use quite often was:  In order to                  
               be an employer, you need to be an attorney, you need to                
               be an accountant, you need to be a priest and a shrink                 
               sometimes.  Lean on us to be the attorney and the                      
               accountant, and we handle all that back room work for                  
               you, but you’re still the boss.  You handle the day-to-                
               day tasks, so the worst thing that can happen is                       
               nothing changes.  The employee doesn’t really -- we’re                 
               pretty invisible.  [Reproduced literally.]                             
               Contrary to petitioner’s assertion, the Court in Transport             
          Labor I did not overlook the testimony of Mr. DeBerg.  Petitioner           
          chooses to focus on the portion of Mr. Deberg’s testimony where             
          he stated:  “You handle the day-to-day tasks, so the worst thing            






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