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assistants were needed, it was petitioner’s sole responsibility
to hire and pay them. Additionally, petitioner bore the risk of
loss on any loss or damage to his work tools.
Based on the record before us, petitioner’s opportunity for
profit or loss on his work on the condominium renovation is
consistent with independent contractor status.
4. Right To Discharge
Petitioner was never fired by Mr. Shapiro, but Mr. Shapiro
chose not to engage petitioner on any future projects. It
appears that as long as petitioner’s work was quality work that
met the job specifications, petitioner could not have been
dismissed from his duties on the condominium renovation.
Petitioner phoned Mr. Shapiro approximately 3 weeks after
petitioner completed work on the condominium renovation. At that
time, only after petitioner had finished his duties on the
condominium renovation, Mr. Shapiro notified petitioner that he
did not wish to work with petitioner on any other projects.
Based on the record before us, the fact that petitioner
could not be discharged as long as his work met the
specifications is consistent with independent contractor status.
5. Integral Part of Business
As the project manager on the condominium renovation, Mr.
Shapiro’s responsibilities included making sure that the work was
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Last modified: November 10, 2007