Aric Manley Allman - Page 10

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               The question of whether an individual performs services for            
          another as an employee or independent contractor is generally               
          considered a question of fact.  Packard v. Commissioner, 63 T.C.            
          621, 629 (1975).  This Court has enumerated seven factors that              
          should be considered in determining whether an individual is a              
          common law employee:  (1) The degree of control exercised over              
          the details of the work; (2) the individual’s investment in the             
          work facilities; (3) the individual’s opportunity for profit or             
          loss; (4) whether the work is part of the principal’s regular               
          business; (5) the principal’s right to discharge the individual;            
          (6) the permanency of the relationship; and (7) the relationship            
          the parties think they are creating.  Ewens & Miller, Inc. v.               
          Commissioner, 117 T.C. 263, 270 (2001); Profl. & Executive                  
          Leasing, Inc. v. Commissioner, 89 T.C. 225, 232 (1987), affd. 862           
          F.2d 751 (9th Cir. 1988). These factors are not weighted equally            
          but must be evaluated according to their significance in each               
          particular case.  Teschner v. Commissioner, T.C. Memo. 1997-498.            
               Although no one factor is controlling, the most fundamental            
          is the degree of the principal’s control over the details of the            
          work.  Packard v. Commissioner, supra.  Generally the common law            
          employer-employee relationship exists when “the person for whom             
          services are performed has the right to control and direct the              
          individual who performs the services, not only as to the result             
          to be accomplished by the work but also as to the details and               

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