Uriah Vincent Jones - Page 10

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          completed.  The condominium renovation required tile work.                  
          Accordingly petitioner’s job was an integral part of DBMA’s work.           
               Based on the record before us, the integral nature of                  
          petitioner’s work could suggest employee status.  This, however,            
          is but one factor that must be weighed among the others.                    
               6.  Permanency of the Relationship                                     
               A transitory work relationship may point toward independent            
          contractor status.  Herman v. Express Sixty-Minutes Delivery                
          Serv., Inc., 161 F.3d 299, 305 (5th Cir. 1998).  If, however, the           
          worker works in the course of the employer’s trade or business,             
          the fact that he does not work regularly is not necessarily                 
          significant.  Avis Rent A Car Sys., Inc. v. United States, 503              
          F.2d 423, 430 (2d Cir. 1974) (transients may be employees); Kelly           
          v. Commissioner, T.C. Memo. 1999-140 (working for a number of               
          employers during a tax year does not necessitate treatment as an            
          independent contractor).  In considering the permanency of the              
          relationship, we must also consider the principal’s right to                
          discharge the worker and the worker’s right to quit at any time.            
               DBMA contracted petitioner to work on the condominium                  
          renovation and paid petitioner for the job he performed,                    
          regardless of the amount of time petitioner spent on the work.              
          Petitioner worked for approximately 16 days, from August through            
          December 2003, on the condominium renovation and received 14                
          checks from DBMA for his work.  Although petitioner stated that             

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Last modified: November 10, 2007