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agreement, there were significant changes after the agreement
that call into question the level of CTI’s control over
petitioner. This factor favors a nonemployee relationship.
b. Investment in Facilities
After petitioner entered into the consulting agreement with
CTI, she continued to use her CTI office. She was able, had she
wanted, to work anywhere she pleased after entering into the
agreement. This factor is neutral.
c. Opportunity for Profit or Loss
Beginning on January 13, 2001, petitioner had more
flexibility and time to seek other employment. She also was able
to subcontract the consulting work she did for CTI; this provided
her more time to seek other opportunities. This factor favors a
nonemployment relationship.
d. Permanency of the Relationship
The consulting agreement contemplated that petitioner would
provide services to CTI for only one year, and it permitted the
parties to the agreement to terminate it with 30 days’ written
notice. After entering into the agreement, petitioner worked
fewer hours than she had before and by August 2001 no longer had
responsibility over CTI’s human resource department. This factor
favors a nonemployee relationship.
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Last modified: November 10, 2007