- 8 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007