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(1995). The degree of control necessary to find employee status
varies with the types of services provided by the worker. Weber
v. Commissioner, supra at 388. However, the control factor does
not require a supervisor to stand over and direct every move made
by the worker; it is sufficient if the supervisor has the right
to do so. Id.; see sec. 31.3401(c)-1(b), Employment Tax Regs.
Deemed admissions confirm that petitioner exercised control
over each of the nine workers. Petitioner directed when, where,
and how each worker was to perform services. Petitioner
controlled the manner in which the workers performed. Petitioner
set each worker’s work hours and controlled the amount of time
each person worked.
This factor favors an employment relationship.
2. Investment in Facilities
The fact that a worker provides his or her own tools
generally indicates independent contractor status. Breaux &
Daigle, Inc. v. United States, supra at 53. Respondent
determined that the workers provided services using petitioner’s
equipment. The deemed admissions establish that petitioner
supplied the facility, equipment, and parts the workers used to
perform their services.
This factor favors an employment relationship.
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Last modified: November 10, 2007