Juan Ramirez - Page 4

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          used the trucks to drive to various job sites and to perform                
          their duties.  Petitioner also provided all three workers with              
          cell phones and cell phone service in 2003.                                 
               Petitioner’s workers were usually paid standard amounts on a           
          weekly basis throughout 2003.  Raul Ramirez was paid by check,              
          mostly in $600 and $700 amounts.  Carlos Ramirez was usually paid           
          $500 by check.  Hernandez was usually paid by check in November             
          and December 2003 in amounts slightly more or less than $500.               
          Petitioner also paid Hernandez $7,550 in cash throughout 2003.              
          Petitioner provided bonus checks to all three workers on                    
          December 24, 2003.  Generally, petitioner’s payments to his                 
          workers were based on work performed, but he paid his workers the           
          same basic amount weekly even when there was a lack of work in              
          his waterproofing business in general or a lag in the amount of             
          work required of them individually.                                         
               Petitioner employed an accountant to prepare his Federal               
          employment tax forms and returns for 2003.  Petitioner filed                
          Forms 1099-MISC, Miscellaneous Income, reporting nonemployee                
          compensation payments made to his workers in 2003.  Petitioner              
          provided the information and documents that his accountant used             
          in preparing his returns.                                                   

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Last modified: March 27, 2008