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of payment is unclear in this case because Claimant was never actually paid for his work on May 17. However, the
Commission found that every entry in Moore Enterprises’ books for more than a year before and after the accident
demonstrates Claimant was always paid as a separate business for work he performed for Moore Enterprises.FN6 The
Commission also noted Moore Enterprises’ books showed that another employee was properly identified for tax
withholding even when that employee had earned as little as $200 in one year and, thus, if Claimant’s status as an
independent contractor was to have changed, it would have been reflected in Moore Enterprises’ books.
Claimant asserts that because the evidence did not clearly indicate the precise method of payment on the date of
the accident, the Commission should not have considered the course of dealing between the parties to determine the
usual method of payment. However, as noted previously, the Commission rightfully considered the course of deal-
ing between the parties. Although the Claimant may be correct that the course of dealing between the parties may
come and social security taxes are withheld from a person’s wages. Withholding is customary in an employer-
employee relationship.” Livingston, 128 Idaho at 69, 910 P.2d at 741. Thus, the Commission was well within its
discretion to look to Moore Enterprises’ tax returns and books when analyzing the method of payment factor. Wil-
liam, in his recorded statement, indicated that he did not report Claimant on his payroll and never withheld taxes
from the money that was paid to him. More specifically, the conversation between William and the investigator was
William: I just had him to pay his own taxes on that, be responsible for his own taxes on that.
Investigator: Okay
William: I mean I reported him as, as someone, whom I, whom I got to do a, a specific job for, he was paid by the
piece.
Additionally, there is not one single document in Moore Enterprises’ business records that would indicate
ployee. Therefore, the Commission’s finding that the method of payment factor strongly indicates Claimant was an
independent contractor on May 17 is supported by substantial and competent evidence.