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status varies according to the nature of the services provided.
Id. at 387-388.
The threshold level of control indicative of employee status
is generally lower when applied to professional services than
when applied to nonprofessional services. Id. In James v.
Commissioner, 25 T.C. 1296 (1956), this Court stated that
“despite this absence of direct control over the manner in which
professional men [and women] shall conduct their professional
activities, it cannot be doubted that many professional men [and
women] are employees.” Also, in Azad v. United States, 388 F.2d
74, 77 (8th Cir. 1969), the Court of Appeals said that “From the
very nature of the services rendered by * * * professionals, it
would be wholly unrealistic to suggest that an employer should
undertake the task of controlling the manner in which the
professional conducts his activities.” Generally a lower level
of control applies to professionals. Petitioner is a
professional musician.
Section 7491(a) is not applicable in this case because
petitioner did not meet the substantiation requirements.
Petitioner has the burden of proof. Rule 142(a); Welch v.
Helvering, 290 U.S. 111 (1933).
Petitioner contends that no one had the right to control
either the method or the means by which he played his cello.
However, there is no question but that the musical organizations
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