Uriah Vincent Jones - Page 7

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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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