Mortgage Galeria, LLC v. Employment Department

This is an unemployment insurance tax assessment case in which the Employment Department (department) determined that employer owes unpaid taxes. Employer asked for a hearing on that determination, but the department declined to hold one because employer had failed to file a valid hearing request by the statutory deadline. Employer now seeks judicial review of the department’s final order rejecting its request for a hearing. We affirm.

ORS 657.505(2) provides that employers are required to pay unemployment insurance taxes on all wages paid for services performed. The taxes must be paid to the…