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petitioner also supplied grout, cork, cork glue, and
soundproofing materials. Mr. Shapiro supplied the tile. DBMA
did not reimburse petitioner for the supplies he purchased
because these amounts were incorporated into petitioner’s
proposal.
Initially, petitioner set his own hours of work on the
condominium renovation. A dispute arose between petitioner and
Mr. Shapiro regarding the hours petitioner worked. After this
dispute, petitioner agreed to maintain a fixed work schedule of
10:30 a.m. to 4:30 p.m. when working on the condominium
renovation.
DBMA paid petitioner $8,360 for his work on the condominium
renovation. At no point did petitioner ever sign or submit a
Form W-4, Employee’s Withholding Allowance Certificate
(Form W-4). After petitioner completed work on the condominium
renovation, Mr. Shapiro did not engage the services of petitioner
on other jobs. In 2003, petitioner worked for three other
companies that treated him as an employee, and all three
companies issued him Forms W-2, Wage and Tax Statement
(Forms W-2), as opposed to Forms 1099-MISC, Miscellaneous Income
(Forms 1099-MISC).
Petitioner timely filed a Form 1040EZ, Income Tax Return for
Single and Joint Filers With No Dependents, for 2003. Petitioner
conceded that he did not report the income he received from DBMA
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Last modified: November 10, 2007