Peno Trucking, Incorporated - Page 8




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               During the periods at issue, petitioner filed Forms 1099-              
          MISC, Miscellaneous Income, for each of its drivers who worked              
          under the agreement.                                                        
               In 1997, 1998, and 1999, respondent reclassified as                    
          employees a total of 29, 24, and 21 drivers, respectively.  Of              
          the drivers who were reclassified, 13 had contracted with                   
          petitioner for more than 2 years and 4 had contracted with                  
          petitioner for more than 3 years.                                           
          C.   Day-to-Day Operations                                                  
               When Ohio Transport had freight which needed to be                     
          transported, ordinarily in the Midwest and frequently to States             
          adjoining Ohio, it or a mill12 working with Ohio Transport would            
          contact petitioner and instruct it as to the specifications of              
          the particular job.  If petitioner had a truck available to haul            
          the load, it would offer the job to one of its drivers.  If a               
          driver was unavailable or unwilling to accept the load, then the            
          load was offered to another driver.13                                       
               If a driver accepted the job, petitioner advised the driver,           
          in accordance with Ohio Transport’s or the mill’s directives, of            
          the time to pick up the load, the delivery location, and the                


               12 A mill was the facility where petitioner’s drivers would            
          travel to pick up a load of steel or other materials.                       
               13 Petitioner also had the option of offering the load to              
          one, or more, of the owner-operators who had leased their trucks            
          to Ohio Transport.                                                          





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