Uriah Vincent Jones - Page 6

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               A common law employee-employer relationship exists when:               
               the person for whom the services are performed has the                 
               right to control and direct the individual who performs                
               the services, not only as to the result to be                          
               accomplished by the work but also as to the details and                
               means by which that result is accomplished.  That is,                  
               an employee is subject to the will and control of the                  
               employer not only as to what shall be done but how it                  
               shall be done.  In this connection, it is not necessary                
               that the employer actually direct or control the manner                
               in which services are performed; it is sufficient if he                
               has the right to do so.  The right to discharge is also                
               an important factor indicating that the person                         
               possessing that right is an employer.  Other factors                   
               characteristic of an employer, but not necessarily                     
               present in every case, are the furnishing of tools and                 
               the furnishing of a place to work, to the individual                   
               who performs the services.  In general, if an                          
               individual is subject to the control or direction of                   
               another merely as to the result to be accomplished by                  
               the work and not as to the means and methods for                       
               accomplishing the result, he is an independent                         
               contractor. * * *  [Sec. 31.3121(d)-1(c)(2), Employment                
               Tax Regs.]                                                             
               Petitioner contends that he was a common law employee of               
          DBMA.  We consider the following factors to decide whether a                
          worker is a common law employee or an independent contractor:               
          (1) The degree of control exercised by the principal; (2) which             
          party invests in work facilities used by the individual; (3) the            
          opportunity of the individual for profit or loss; (4) whether the           
          principal can discharge the individual; (5) whether the work is             
          part of the principal’s regular business; (6) the permanency of             
          the relationship; and (7) the relationship the parties believed             
          they were creating.  Weber v. Commissioner, 103 T.C. 378, 387               
          (1994), affd. per curiam 60 F.3d 1104 (4th Cir. 1995).  All the             

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