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On the record before us, we reject petitioner’s assertion.
Petitioner’s assertion that “There is no evidence that TLC
reassigned drivers while they were working for the trucking
companies” is not supported by the record. The Court in
Transport Labor I found that TLC “reassigned to another trucking
company client any driver-employee who no longer wished to work
with a particular trucking company client to which TLC had
assigned such driver-employee.” Transp. Labor Contract/Leasing,
Inc. & Subs. v. Commissioner, 123 T.C. at 170. The record
contained batch reports that have a column titled “Reassign
Date”, and certain of those batch reports reflected the dates on
which certain driver-employees were reassigned from certain
trucking company clients. TLC’s practice of not reassigning a
driver-employee once such driver-employee was assigned to a
trucking company client which desired to lease such driver-
employee and for which such driver-employee wanted to work was
merely a sound business practice by TLC. Id. at 190. TLC, like
any business, was interested in accommodating, to the extent
feasible, the requests of its trucking company clients. Id.
Assuming arguendo that the record had established that TLC
never reassigned any driver-employee, petitioner is wrong in
asserting that TLC must have actually reassigned a driver-
employee in order for TLC to be the employer of such driver-
employee. It was the right to assign additional projects to each
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