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2000-01-26
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2000-01-26
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<br />~0\7 <br /> <br />Kern, OeWenter, Viere, Ltd. <br />Certified Public Accountants <br /> <br />Alvin M. Kern <br />Duane N. DeWenter <br />Loren M. Viere <br />Gerald A. Stover <br />Keith W. Julson <br />Dwayne B. Dockendorf <br />David H. Hinnenkamp <br /> <br />April 2, 1996 <br /> <br />To Whom it May Concern: <br /> <br />We have prepared the tax returns for TimeSaver Off Site Secretarial <br />for the last five years. Based upon my familiarity with the <br />business and the twenty (20) factors the IRS uses to classify <br />independent contractor relationships vs. employees it is my opinion <br />that TimeSaver Off Site Secretarial would quality as a independent <br />contractor. The two factors that particularly come into play are <br />1) the company holds itself out and does business with a number of <br />different organizations and 2) it has its own office location. <br /> <br />Sincerely, <br /> <br />KERN, DEWENTER, VIERE, LTD. <br /> <br />~~.v~ <br /> <br />Loren M. Viere <br />Certified Public Accountant <br /> <br />LMV:rn <br /> <br />220 Park Avenue South P.O. Box 1304 Sf. Cloud, MN 56302 <br />612-251-7010 FAX 612-251-1784 <br />
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