Baird v. AKA Trucking, 2010 ACO #109
The plaintiff worked as a truck driver who was injured in a motor vehicle accident while driving. The defendant subpoenaed and offered the plaintiff’s tax records as proof that the plaintiff was an independent contractor. The plaintiff objected to offering the tax records as evidence. Further, the plaintiff’s testimony supported that he was an employee of defendant AKA Trucking. The magistrate accepted the plaintiff’s testimony in that regard and determined that he was an employee.

Key Point: Tax records are relevant evidence regarding the determination of independent contractor versus employee; however, other evidence is also relevant and should be considered in the determination.