Juan Ramirez - Page 8

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          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 them 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 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.              
          These facts show that petitioner provided the general work                  
          facilities for his workers.  This factor denotes an employment              
               We have held that, where a worker earns a salary and is                
          reimbursed for any expenses, he is not in a position to increase            
          his profit by his own actions and is not at a risk for loss.  See           
          Weber v. Commissioner, supra at 390-391.  In this case,                     
          petitioner testified that, after netting out the cost of                    
          materials, he split the payments he received from customers for             
          particular jobs among himself and his workers.  Petitioner has              
          provided no documentation or testimony regarding how these                  
          calculations were made or how he kept track of amounts owed to              
          the workers on particular jobs.  The workers were usually paid              
          standard amounts on a weekly basis throughout 2003.  With only              
          minor variance, Raul Ramirez was paid by check in mostly $600 and           
          $700 amounts.  Carlos Ramirez was usually paid $500 by check.               

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