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favoring both parties’ positions. For example, with respect to
the factors used to determine whether a request for relief under
section 6015(f) should be granted, a factor may be neutral when
there is evidence that such factor is not applicable.37 In such
a case, any such neutral factor does not weigh in favor of or
against granting relief under section 6015(f).
The Court in Transport Labor I used the term “neutral” to
designate those common-law employment factors which, after
analysis based on the facts and circumstances in the instant
case, did not assist the Court in determining whether TLC or each
trucking company client was the employer of each driver-employee
whom TLC leased to such trucking company client. By way of
illustration, in Transport Labor I the Court found that “TLC’s
leasing a driver-employee to a trucking company client for which
such driver-employee had worked before such trucking company
client entered into an exclusive lease agreement with TLC is a
neutral factor in determining whether TLC was the employer of
such driver-employee.” Transp. Labor Contract/Leasing, Inc. &
Subs. v. Commissioner, 123 T.C. at 195. The Court found such
common-law employment factor to be neutral because, as discussed
above, the record established that, when a trucking company
became a client of TLC, such trucking company terminated whatever
employment arrangement existed between a truck driver and such
37See, e.g., Lopez v. Commissioner, T.C. Memo. 2005-36.
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