Division of Unemployment Insurance Employer Services-Integrity/Employer Audits v. Industrial Claim Appeals Office of the State of Colorado

Opinion by

JUDGE DAILEY

1 The sole issue presented in this appeal is whether, for purposes of assessing unemployment insurance tax premiums under the Colorado Employment Security Act (CESA), certain individuals who performed acting and modeling services (artists) were employees of a talent agency that helped them obtain acting and modeling jobs. The Industrial Claim Appeals Office (Panel) issued an order concluding that no such employment relationship existed, and thus, that no premiums were owed. Because we agree with the Panel's analysis, we affirm its order.

I. Factual Background

T2…