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bargaining agreement. The Opera contributed “on behalf of each
musician it employs in the amount of 10% of that Musician’s Scale
wages.” The collective bargaining agreement provides for
employer rights as follows:
Employer’s Rights: The Employer shall at all times have
complete supervision, direction and control over the
Services of Musicians, and expressly reserves the right to
control the manner, means and details of the performance of
Services by the Musicians as well as the ends to be
accomplished.
The representative also observed that the Opera pays for
petitioner’s parking and his workmen’s compensation. The Opera
considered petitioner to be an employee.
A representative from the Symphony testified that his
orchestra issued a Form W-2 to petitioner, withheld FICA and
Medicare, and made 8 percent pension contributions, and 6 percent
contributions to petitioner’s health and welfare fund in
accordance with the union contract. The representative stated
that “we consider our musicians part-time employees”.
Petitioner requested an extension of time to file his 2000
return, which was granted until August 15, 2001. Petitioner had
no further extensions. His return was filed on November 21,
2001.
Petitioner filed his Form 1040, U.S. Individual Income Tax
Return, for 2000 with an attached Schedule C, Profit or Loss From
Business. The return was prepared by Mr. Henry Orloff, a tax
practitioner and petitioner’s accountant. On the Schedule C,
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Last modified: May 25, 2011