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workshop after advising Mr. Shapiro as to the best means and
method to complete the project.
Based on the record before us, petitioner’s degree of
control over his own work on the condominium renovation is
consistent with independent contractor status.
2. Investment in Facilities
The fact that a worker provides his or her own tools
generally indicates independent contractor status. Breaux &
Daigle, Inc. v. United States, 900 F.2d 49, 53 (5th Cir. 1990).
Petitioner provided his own tools. Furthermore, other than
the tile, petitioner supplied most of the supplies he used such
as grout, soundproofing materials, cork, and cork glue.
Additionally, petitioner was not reimbursed for the materials
that he provided. These amounts were included in the proposals
that petitioner provided.
Based on the record before us, this factor is consistent
with independent contractor status.
3. Opportunity for Profit or Loss
As noted supra, petitioner sent proposals to Mr. Shapiro
regarding the work to be done on the condominium renovation.
DBMA paid petitioner a fixed sum regardless of the time spent on
the job. If petitioner underestimated the cost of the supplies
needed or the time it took to complete the job, petitioner bore
the risk of losing money, not Mr. Shapiro. Furthermore, if
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