Laverne S. VanZant - Page 5

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          services are performed.  See sec. 31.3121(d)-1(d)(3)(iii),                  
          Employment Tax Regs.  An individual will not be a statutory                 
          employee, however, if the services are performed as a single                
          transaction rather than part of a continuing relationship, or if            
          the individual has a substantial investment in the facilities               
          used in connection with the performance of the services.  Sec.              
               Petitioner was not an officer of ALS, and we agree with the            
          parties that petitioner was not a common law employee.  Thus,               
          petitioner meets the first two requirements of section                      
          3121(d)(3)(C).  Respondent contends that petitioner is not a                
          “home worker” within the meaning of the section and, thus, does             
          not qualify as a section 3121(d)(3)(C) statutory employee.                  
               Petitioner visited various schools in her assigned district            
          to collect the data needed to complete her reports.  Moreover, at           
          her home petitioner entered the data into templates.  Thus,                 
          petitioner performed services off the premises of the person for            
          whom the services were performed.  In addition, petitioner was              
          given specific instructions on which schools to visit, the type             
          of data to be collected from those schools, and the format for              
          presenting the collected data.  Thus, petitioner performed                  
          services according to specifications furnished by ALS.                      
          Respondent contends that petitioner does not, however, meet the             

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