Kurek v. Comr., T.C. Memo. 2013-64

(petitioner operated construction company as sole proprietor; company engaged in business of home improvements and hired workers  when petitioner unable to perform work; petitioner supervised the workers, set deadlines and assigned tasks; all workers hired on a project-by-project basis and were paid flat fee for particular job; court determined, based on seven factor test, that workers were employees for year at issue; I.R.C. Sec. 530 relief unavailable due to lack of filing Forms 1099-Misc.).