- 6 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008