Juan Ramirez - Page 3

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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           
               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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Last modified: March 27, 2008