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Length of the Relationship
Because petitioner performed delivery services for ECI for
almost 6 years, petitioner had a long-term relationship with ECI.
This factor indicates an employment relationship.
Parties’ Intent as to Type of Relationship Formed
The June 9, 1999, operating agreement clearly states that
petitioner was to be treated as an independent contractor.
Because petitioner worked for years under the operating agreement
and never objected to the Forms 1099 issued by ECI, the operating
agreement does not in any way support petitioner’s claim that an
employment relationship with ECI was intended. Further,
petitioner was treated by ECI as an independent contractor (i.e.,
no accrued paid leave, no health or pension benefits, and no wage
withholding).
This factor indicates an independent contractor
relationship.
Substantial Costs Incurred
Petitioner incurred substantial costs (i.e., 55 percent of
reported gross earnings) to lease a truck which allowed
petitioner to make deliveries to and from ECI customers.
This factor indicates an independent contractor
relationship.
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Last modified: March 27, 2008