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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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Last modified: November 10, 2007