Robert L. and Brenda J. Tarter - Page 5

                                        - 5 -                                         
          Petitioner did not recall ever telling the employees they were              
               The payroll company did not make any of the decisions                  
          regarding the employees, for example who would be hired or fired            
          and how much they would be paid, or otherwise supervise the                 
          day-to-day activities of the workers.  After the fall of 2000,              
          petitioner continued to make all the hiring and firing decisions            
          with respect to employees of the concrete business.  Similarly,             
          after the fall of 2000, petitioner or supervisors of B&B                    
          continued to give the day-to-day instructions to employees of the           
          concrete business.  In general, employees were the same                     
          individuals, performed the same type of work, were supervised the           
          same way, and were paid the same amounts both before and after              
          petitioner began paying the employees through the payroll                   
              The payroll company set up two payroll accounts with                    
         Paychex, a large processing company.  Pursuant to this new                   
         payroll system, instead of receiving one paycheck, each employee             
         received two.  The first paycheck covered the minimum wage that              
         State law required.  The balance due an employee, called a                   
         “dividend” payment, was paid in a second check from an account               
         under the name of Labor Force Partners Trust.  Petitioner did not            
         pay employment taxes or workers compensation on the portion of               
         the wages greater than the minimum wage.                                     

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next 

Last modified: November 10, 2007