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Petitioner’s business generally provided waterproofing services
of decks, shower stalls, and stairways. Alfredo L. Hernandez
(Hernandez), Carlos Ramirez, and Raul Ramirez (collectively,
workers) all worked on a regular basis for petitioner at J.R.
Waterproofing in 2003. Hernandez is petitioner’s brother-in-law,
Carlos Ramirez is petitioner’s nephew, and Raul Ramirez is
petitioner’s brother. The duties of petitioner’s workers
generally involved picking up materials for a job at petitioner’s
residence and transporting them to a particular job site,
cleaning and preparing the surface of a job site, cutting stucco,
providing flashing, installing drains, laying burlap and
fiberglass, and installing mastic and several coats of waterproof
materials.
Petitioner controlled each job site, delegated
responsibilities, and directed each of his worker’s actions to
varying degrees based on the individual worker’s respective
experience. Although the workers often used their own tools to
perform jobs for petitioner, petitioner provided all materials
for each job and reimbursed his workers for expenses incurred on
the job. The materials for each job were generally picked up at
petitioner’s house by the workers, although petitioner also sent
the workers to other locations to pick up materials, for which
petitioner had already paid. Petitioner maintained three trucks
for his waterproofing business in 2003, and his workers often
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