Uriah Vincent Jones - Page 11

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          DBMA promised him more work, whether or not the relationship                
          continued was within the discretion of Mr. Shapiro.  Once DBMA              
          completed the condominium renovation, the relationship between              
          petitioner and DBMA ceased.                                                 
               Before petitioner began the condominium renovation, he was             
          an employee of Koeckritz Enterprises, Inc. (Koeckritz).  Prior to           
          working for Koeckritz, in 2003 petitioner also worked for Celtic            
          Marble & Tile, Inc., and Selective HR Solutions V, Inc.  During             
          2003, petitioner received a total of three Forms W-2 from the               
          three employers.  This, however, does not require us to conclude            
          that petitioner worked for DBMA as an employee.                             
               Based on the record before us, petitioner’s lack of a                  
          permanent relationship with DBMA is consistent with independent             
          contractor status.                                                          
               7.  Relationship the Parties Thought They Created                      
               Petitioner has worked on tile and marble installation for              
          dozens of companies and stated that he always has been treated as           
          an employee by those other companies.  Mr. Shapiro stated that              
          DBMA never had any employees and always has treated the                     
          individuals who worked for DBMA as independent contractors and              
          issued them Forms 1099-MISC.  Although the parties thought they             
          were creating different relationships, we note that petitioner              
          did not submit a Form W-4 to DBMA as he submitted to his three              

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