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hired workers to provide services as part of its regular business
activity.14
This factor favors an employment relationship.
6. Permanency of the Relationship
The deemed admissions establish that the workers were
employed full time during 2000 and 2001. In addition, the record
establishes that at least some of the workers had performed
services for petitioner and at petitioner’s location in prior
years.
This factor favors an employment relationship.
7. Relationship the Parties Believed They Were Creating
The deemed admissions establish that petitioner and the
workers believed they had created an employment relationship and
that petitioner and the workers consistently presented their
relationship as an employment relationship.
This factor favors an employment relationship.
8. Conclusion
After reviewing the record and weighing the factors, we
conclude that petitioner has failed to prove that respondent’s
determination treating the workers as petitioner’s employees was
in error.
14Ms. Rudd admitted that at least some of the workers
provided services during 2000 and 2001.
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