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facts and circumstances of each case are considered, and no
single factor is dispositive. Id.
1. Degree of Control
The degree of control necessary to find employee status
varies with the nature of the services provided by the worker.
Id. at 388. To retain the requisite control over the details of
an individual’s work, the principal need not stand over the
individual and direct every move made by the individual; it is
sufficient if he has the right to do so. Id.; see sec.
31.3401(c)-1(b), Employment Tax Regs.
Similarly, the employer need not set the employee’s hours or
supervise every detail of the work environment to control the
employee. Gen. Inv. Corp. v. United States, 823 F.2d 337, 342
(9th Cir. 1987). The fact that workers set their own hours does
not necessarily make them independent contractors. Id.
As the project manager, Mr. Shapiro did have some control
over petitioner. For instance, after a dispute regarding the
hours petitioner kept, Mr. Shapiro and petitioner agreed that
petitioner would maintain a fixed work schedule. Despite this,
petitioner was free to complete by the means and methods of his
choice, the work he was contracted to do. Petitioner advised Mr.
Shapiro that the floor in the laundry room needed to be resloped.
Additionally, petitioner completed work offsite at his home
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