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(6) Permanency of the Relationship
A relationship established to accomplish a specified
objective is not indicative of an employment relationship.
Ellison v. Commissioner, 55 T.C. at 155. A transitory work
relationship may point toward a nonemployee status. Ewens &
Miller, Inc. v. Commissioner, supra at 273.
Petitioner testified neither he nor i2 contemplated a
continuing relationship. He asserted his advisory position began
in January 2000 and terminated in October 2000, when his
replacement was found. The continued relationship was for a
brief period and merely to accomplish a specific objective. This
factor indicates an absence of an employee-employer relationship.
(7) Relationship the Parties Thought They Created
Petitioner argued at trial and in brief that he and Mr.
Brady created a new employee-employer relationship before he
retired on December 31, 1999, which lasted until October 2000.
The record indicates no such relationship was created with i2
after his retirement.
An e-mail written by Mr. Brady to i2’s management praising
petitioner’s accomplishments stated petitioner’s termination was
effective December 31, 1999. In response, i2’s CEO asked Mr.
Brady to send the e-mail to all employees of i2. Furthermore,
petitioner’s Employee Termination Form and Notice of Right to
Convert Life Insurance stated he was terminated on December 31,
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