John A. Walz, Jr. - Page 4

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               Petitioner was a member of the Professional Musicians,                 
          American Federation of Musicians, Local 47; and Long Beach Area             
          Musicians Association, Local 353, American Federation of                    
          Musicians.                                                                  
               Petitioner performed under union agreements.  The following            
          are some of the agreements:  Master Agreement between The Music             
          Center Opera Association and the Professional Musicians, Local              
          47; Agreement between The Musicians Association, Local 353, A.F.            
          of M. and The Long Beach Symphony Association.                              
               Petitioner offered his professional services to various                
          musical organizations.  There is no question but that petitioner            
          kept his abilities and his cellos in fine tune so that he could             
          perform in an exceptional manner.  During 2000, petitioner                  
          performed for 25 organizations and received 25 Forms W-2, Wage              
          and Tax Statement.  The organizations withheld Federal, State,              
          Social Security, and Medicaid taxes from petitioner’s earnings.             
               Petitioner performed for the Los Angeles Opera (Opera) for             
          approximately 10 years.  The Opera selected the music to be                 
          performed.  The Opera provided him with the music for the season.           
          The Opera required petitioner to attend rehearsals.  The Opera              
          set the time and length of the rehearsals.  Petitioner could not            
          leave the rehearsals unless he was excused.  The Opera would set            
          the dress uniform, whether tuxedo or otherwise, for the                     
          performances.  Petitioner claimed he had “quite a bit of say”               






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