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ANC OPPORTUNITY, LLC v. EMPLOYMENT DEPT.

A152977.

377 P.3d 638 (2016)

278 Or.App. 697

ACN OPPORTUNITY, LLC, Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

June 8, 2016.

Attorney(s) appearing for the Case

William F. Gary, Eugene, argued the cause for appellant. With him on the briefs were J. Aaron Landau and Harrang Long Gary Rudnick, P.C.

Jona Jolyne Maukonen, Assistant Attorney General, argued the cause for respondent. On the brief were Ellen F. Rosenblum, Attorney General, Anna M. Joyce, Solicitor General, and Karla H. Ferrall, Assistant Attorney General.

Before Sercombe, Presiding Judge, and Hadlock, Chief Judge, and Tookey, Judge.

This is a review of an Administrative Law Judge's (ALJ's) final order that affirmed a corrected amended determination issued by the Employment Department (department). In that determination, the department found that ACN Opportunity, LLC (ACN) was an employer required to pay unemployment insurance tax on earnings paid to ACN's "independent...

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