Juan Ramirez - Page 6

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               Generally such relationship exists when the person for                 
               whom services are performed has the right to control                   
               and direct the individual who performs the services,                   
               not only as to the result to be accomplished by the                    
               work but also as to the details and means by which that                
               result is accomplished.  That is, an employee is                       
               subject to the will and control of the employer not                    
               only as to what shall be done but how it shall be done.                
               In this connection, it is not necessary that the                       
               employer actually direct or control the manner in which                
               the services are performed; it is sufficient if he has                 
               the right to do so.  The right to discharge is also an                 
               important factor indicating that the person possessing                 
               that right is an employer.  Other factors                              
               characteristic of an employer, but not necessarily                     
               present in every case, are the furnishing of tools and                 
               the furnishing of a place of work, to the individual                   
               who performs the services.  In general, if an                          
               individual is subject to the control or direction of                   
               another merely as to the result to be accomplished by                  
               the work and not as to the means and methods for                       
               accomplishing the result, he is an independent                         
               contractor.  * * *                                                     
          See also sec. 31.3401(c)-1(b), Employment Tax Regs.                         
               We consider the following factors in deciding whether a                
          worker is a common law employee or an independent contractor:               
          (1) The degree of control exercised by the principal; (2) which             
          party invests in the work facilities used by the worker; (3) the            
          opportunity of the worker for profit or loss; (4) whether the               
          principal can discharge the worker; (5) whether the work is part            
          of the principal’s regular business; (6) the permanency of the              
          relationship; and (7) the relationship the parties believed they            
          were creating.  Ewens & Miller, Inc. v. Commissioner, 117 T.C.              
          263, 270 (2001); Weber v. Commissioner, 103 T.C. 378, 387 (1994),           
          affd. per curiam 60 F.3d 1104 (4th Cir. 1995).  We consider all             

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