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Respondent contends that petitioner worked as an independent
contractor for ACC during 2003 and that petitioner received
compensation in cash. Respondent called Gabriella Olivera
(Olivera), owner and president of ACC in 2003, as a witness.
Olivera’s job was to interact with customers and to oversee the
company.
According to Olivera, ACC is a freight forwarder. Its
business is to load cargo into containers and to ship them to
South and Central America. Ninety percent of the cargo shipped
by ACC was computer parts. ACC employed both full-time employees
and independent contractors in its warehouse. The workers were
responsible for counting, repacking, loading, and wrapping the
computer parts. Independent contractors were paid in cash and
were generally hired during periods of “high season” to assist
with the loading of the containers. ACC employed between 20 and
30 employees and independent contractors in 2003.
Two people from ACC’s administration, together with an
accountant, maintained the books and records of ACC. The
accountant prepared and sent out Forms 1099-MISC for 2003, based
on information provided by ACC during the end of the year.
Olivera testified that, because petitioner was paid $14,300 in
cash by ACC in 2003, ACC issued a Form 1099-MISC to petitioner in
2003.
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Last modified: May 25, 2011