ACN Opportunity, LLC v. Employment Department

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 business owners” (IBOs), through whom ACN sold satellite television, telephone, internet, and home security services. On appeal, ACN argues that the ALJ’s order was error because, (1) pursuant to the provisions of ORS 657.087(2), ACN established that its…