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Special Skills Required
Outside of the skills needed to drive trucks, ECI did not
require that petitioner have special skills. See Day v.
Commissioner, T.C. Memo. 2000-375.
This factor indicates an employment relationship.
Of the nine factors, five factors indicate an independent
contractor relationship, three factors indicate an employee
relationship, and one factor is neutral.
We conclude that petitioner is to be treated as an
independent contractor for the years in issue and that petitioner
is liable for self-employment taxes for each year.
Petitioner refers us to Peno Trucking, Inc. v. Commissioner,
T.C. Memo. 2007-66, and to Day v. Commissioner, supra. The
taxpayer employers in Peno Trucking and Day exercised a
significant degree of control over driver schedules, provided
free-of-charge trucks (covering fuel, maintenance, and insurance
costs), tools, and other equipment, and retained a right to
immediately terminate drivers. Peno Trucking and Day are
distinguishable from this case.
Additions to Tax
Respondent bears the burden of production in connection with
additions to tax under sections 6651(a)(1) and 6654. Sec.
7491(c); Higbee v. Commissioner, 116 T.C. 438, 446 (2001).
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