Uriah Vincent Jones - Page 3

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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                   
               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                     
               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