Agat Transport, Inc. v. Employment Department

Petitioner AGAT Transport, Inc. (AGAT) seeks review of a final order of an administrative law judge (ALJ) that affirmed a tax assessment issued by the Employment Department (the department). In the challenged order, the ALJ determined that certain truck drivers whom AGAT paid to transport cargo were AGAT’s employees, rejecting AGAT’s contention that the drivers were independent contractors. Based on that determination, the ALJ concluded that the drivers’ compensation was subject to unemployment tax, which AGAT had not paid. The ALJ also rejected AGAT’s argument that its payments to one…