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Metamor entailed traveling long distances to these client sites.
All travel or other expenses were subject to approval by Metamor.
In the letter discharging petitioner, Metamor informed him that
he would be reimbursed for any outstanding salary and vacation
pay that had accrued, as well as any reasonable business expenses
incurred on behalf of the company prior to his last day of
employment. Additionally, petitioner was informed that his
medical benefits would continue until March 31, 2001. While at
Metamor in 2001, petitioner received $32,483.41 in wages. Income
and payroll taxes were withheld from these wages.
Between August and October 2001, petitioner worked as a
temporary employee, paid at an hourly rate of $16.50, for Robert
Half International, Inc. (Robert Half). Robert Half provided
temporary employees to companies. Robert Half would contact
petitioner to inform him of a client with a project that would
require someone with computer skills to complete. Those projects
tended to be making presentations and implementing software.
Once the project was completed, petitioner was available for a
different project through Robert Half. Petitioner was required
to have his time sheet signed by the client and sent to Robert
Half each week for payment. While working for Robert Half in
2001, petitioner earned $4,760.25 in wages. Income and payroll
taxes were withheld from these wages.
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Last modified: May 25, 2011