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this factor was self-serving and unreliable. This factor
indicates an employee-employer relationship.
E. Integral Part of Business
The drivers performed a service essential to petitioner’s
operation. The success of petitioner’s business depended, in
large part, upon the service performed by the drivers. Thus, the
drivers were an integral part of petitioner’s business. This
factor supports an employer-employee relationship. See Day v.
Commissioner, supra.
F. Permanency of the Relationship
A transitory work relationship may point toward a
nonemployee status. Ewens & Miller, Inc. v. Commissioner, 117
T.C. at 273. If, however, a person works in the course of the
employers’ trade or business, the fact that he does not work
regularly may be insignificant. Id.
The drivers worked in the course of petitioner’s business
rather than having a transitory relationship with petitioner.
This factor supports an employer-employee relationship. See id.
G. Relationship the Parties Thought They Created
Petitioner and its drivers entered into written agreements
which expressly provided that the drivers were independent
contractors. However, our findings with respect to the degree of
control exercised by petitioner, petitioner’s investment in the
trucks, the drivers’ lack of assumption of risk, the ability to
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Last modified: November 10, 2007