Uriah Vincent Jones - Page 8

                                        - 8 -                                         
          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                 

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next 

Last modified: November 10, 2007