Weighing the Evidence
Once a revenue officer has reviewed all of the evidence, he or she must then weigh the evidence. Weighing the evidence requires the examiner to consider all relevant facts, and to look at the relationship between the parties as a whole. Therefore, it is here that the practitioner has the greatest opportunity to paint the whole picture in the light most favorable to his or her client.
Remind the revenue officer or examiner that he or she must look at the entire relationship. A relationship has several facets: some indicating that a business has control, others indicating that it does not. If your client is seeking a finding that his or her workers are independent contractors, focus on the facets that indicate a lack of control and address why the facts that indicate control are outweighed by those that indicate autonomy. Remind the revenue officer that control is a matter of degree. The focus of the practitioner must always be on the facts as they relate to direction and control of how services are performed. Lastly, don't forget to consider and present the absence of a fact or facts that would indicate control. The new training materials affirm that the absence of a fact that would indicate control may be as important as its presence.
Bluestein & Muhlbauer, P.C.
333 International Drive
Williamsville, NY 14221
716.633.3200
