Frederick Douglas Abdullah - Page 11

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          petitioner had any investment in the trucking business.  The                
          trucks and equipment for delivery was owned by the principal.               
          Petitioner had no investment in any of the facilities where he              
          performed work.  This factor is strongly in favor of treating               
          petitioner as an employee.                                                  
               The next factor is opportunity for profit or loss.                     
          Petitioner received pay based on the hours worked as a pipefitter           
          and was paid based on the routes driven as a truck driver.                  
          Petitioner had no risk of loss.  Petitioner had no opportunity to           
          increase his profit.  This factor supports a finding that                   
          petitioner was an employee.                                                 
               The next factor is the permanency of the relationship.                 
          During the tax year 2001 petitioner worked for four different               
          principals.  It does not appear that any of these relationships             
          had any permanency.  This factor would support a finding in favor           
          of petitioner’s being treated as an independent contractor.                 
               We next consider the principal’s right to discharge.  It is            
          clear that petitioner could be discharged by any of the                     
          principals involved.  The respective principals had total control           
          of the decision to terminate employment.  This factor strongly              
          supports a finding that petitioner was an employee.                         
               The next factor is whether petitioner was an integral part             
          of the business of the principal.  Petitioner performed                     
          pipefitting work for principals that provided these services and            






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