Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 57-93

1957-1 C.B. 328

Full Text

Rev. Rul. 57-93

A at frequent intervals performs stenographic and secretarial services for B and C pursuant to a continuing informal agreement with each of them. Each pays her on an hourly basis. She reports to their respective offices on call when needed. Occasionally she performs forms the services in her home but does not maintain an office for such purpose. She is subject to the usual control with respect to the accuracy of her work and all details connected with the performance of the services. She also performs similar services for others on an irregular basis, but does not advertise or hold herself out generally as a public stenographer. The work which A performs for B and C is a necessary adjunct to the business in which they are engaged. Held, B and C either exercise or retain the right to exercise over A , in the performance of her services, the direction and control necessary to establish the relationship of employer and employee under the usual common law rules applicable in determining such relationship. Accordingly, A , is an employee of each of such individuals and they are liable as separate employers for the taxes imposed by the Federal Insurance Contributions Act and the withholding of income tax under section 3402 of the Internal Revenue Code of 1954 on amounts paid to A for her services.