Petersen v. Employment Department

Petitioner Austin Petersen, dba A Austin Stop Plumbing, seeks review of an order of an Employment Department referee affirming an assessment of unemployment taxes. He challenges, in particular, a determination that three individuals who performed “outcall” plumbing services resulting in remuneration to his business were neither independent contractors nor engaged in an “independently established business,” ORS 657.040(1), and, thus, were petitioner’s employees for purposes of unemployment tax liability. We reverse in part and remand for reconsideration.

Petitioner, a licensed plumbing…