- Ag Docket
(massage therapists, cosmetologists, and nail technicians (service providers)that operated on the petitioner's premises were determined to be independent contractors; case turned on the specific facts involved – providers were generally charged a weekly “booth rent” equal to the greater of approximately $80 base rent or 25 percent of the provider’s gross revenues; petitioner claimed that they had a landlord/tenant relationship with the service providers, but IRS claimed the providers were employees; court ruled for petitioner - providers were independent contractors).
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