- 3 - 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 oftenPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008