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independent contractor and that [petitioner] * * * or
any drivers furnished pursuant to the terms hereof will
not be employees of ECI. [Petitioner] * * * agrees to
be responsible for any wages due said drivers, the
withholding or any taxes, social security payments or
other similar salary deductions. * * *
During the years in issue, twice a month petitioner received
settlement reports from ECI reflecting petitioner’s gross
earnings. The settlement reports also reflected deductions for
the truck lease payments petitioner owed to CCI that were
deducted from petitioner’s ECI earnings and remitted by ECI to
CCI.
During some of the years in issue, petitioner also oversaw
CCI vehicles parked overnight on ECI’s property, and petitioner,
at ECI’s request, provided training to new truck drivers. For
these services, petitioner received additional earnings from CCI
and from ECI, respectively.
During the years in issue, petitioner maintained in his own
name two credit card accounts and one personal bank line of
credit, and petitioner maintained in his own name and in the name
of his wife Deanna L. Byers a joint personal checking account.2
Neither ECI nor CCI ever withheld from petitioner’s earnings
Federal or State income or employment taxes, and no deduction for
2 One of petitioner’s credit cards indicates a payment to
“We the People”, a tax protester organization discussed in United
States v. Simkanin, 420 F.3d 397, 400-401 (5th Cir. 2005), and in
United States v. Schulz, 100 AFTR 2d 2007-5538, 2007-2 USTC par.
50,619 (N.D.N.Y. 2007).
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Last modified: March 27, 2008