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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.
3121(d)(3).
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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Last modified: March 27, 2008