State ex rel. WFAL Construction v. Buehrer

{¶ 1} This appeal involves the results of an audit of appellant, WFAL Construction, by appellee, Steve Buehrer, Administrator of the Bureau of Workers’ Compensation. The audit was conducted to determine whether WFAL, during calendar year 2009, was required to report its payroll to the bureau for purposes of setting and collecting a premium to be paid to the bureau for workers’ compensation coverage. See R.C. 4121.41(B). If WFAL’s workers were employees, WFAL owed the premium as an “employer” subject to the Workers’ Compensation Act. R.C. 4123.35(A). If, as WFAL claimed, its workers were…