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Hiring of Each Driver-Employee
Petitioner asserts:
Ms. Schrupp also testified that TLC’s involvement in
hiring was limited to an advisory role; TLC did
administrative screening and performed a DOT-required
background check “so that [TLC could] advise the client
if this is a good prospect for them.” * * *
On the record before us, we reject petitioner’s assertion.
Ms. Schrupp’s testimony that TLC’s involvement in hiring was
limited to an advisory role (Ms. Schrupp’s testimony with respect
to hiring) was given with respect to a one-page marketing
brochure. During the taxable years at issue, Ms. Schrupp worked
in payroll and sales and marketing support. Ms. Schrupp would
not have been in the best position to observe TLC’s hiring
procedures. Ms. Schrupp’s testimony with respect to hiring was
inconsistent with: (1) The testimony of Ms. Fiereck, whom the
Court found to be credible, id. at 186, that “the relationship
that they [TLC] had was for the hiring and firing or termination
of that driver”;34 (2) TLC’s screening and approval process,
which each truck driver had to pass before TLC decided whether to
hire such truck driver as a driver-employee; (3) the parties’
stipulation that TLC hired approximately 25 percent of its
driver-employees through its own recruitment effort, thereby
rejecting petitioner’s assertion that TLC’s involvement in the
hiring of each driver-employee was limited to an advisory role;
34See supra note 27.
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