Kaib's Roving R.Ph. Agency, Inc. v. Employment Department

*581BREWER, P. J.

In this proceeding for judicial review of an Employment Department (department) order affirming an unemployment tax assessment, petitioner seeks an award of attorney fees and costs under ORS 183.497(l)(a) and (b). We deny that request.

This is petitioner’s second petition for judicial review of a department order determining that pharmacists who contract with petitioner are employees for whom petitioner must pay unemployment tax. We take part of the procedural history of the case from our opinion on the merits of the second petition for judicial review:

“Petitioner provides relief…