- 12 - 440, 448 (2003); Leavell v. Commissioner, 104 T.C. 140, 149 (1995). All that is necessary is that the principal have the right to control the details of the individual’s work. Ewens & Miller, Inc. v. Commissioner, supra at 270. Petitioner stipulated that the workers in question were under its direction and control. Petitioner’s managers, Carmel and Damigos, were responsible for their management and supervision. When petitioner performed work at more than one location during 1996, 1997, and 1998, petitioner determined which location to send the workers to. At trial, petitioner’s manager Carmel again testified that the workers were under the control of petitioner on the jobs they were working on for petitioner. Accordingly, this factor weighs heavily towards a finding that petitioner’s workers were in fact employees and not independent contractors. Many of the other common law factors also evidence an employer-employee relationship. For instance, the work performed by these individuals was precisely of the type and kind performed in the normal course of petitioner’s business-- repairing and waterproofing concrete. Further, from the record of payments to these individuals that respondent was able to compile, we find that many of the individuals worked for petitioner for 2 or more years. Thus, we find that the relationship between petitioner and the workersPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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