Harvey v. Employment Division

This is an unemployment tax case in which petitioners challenge respondent’s assessment of taxes for amounts paid to various providers of services to petitioners’ logging partnership. We state our conclusions based upon a review of the record without extended written analysis. The Ponderosa Inn, Inc. v. Emp. Div., 63 Or App 183, 193 n 1, 663 P2d 1291 (1983). We affirm in part and reverse in part.

Under ORS 657.040 all services performed for an employer by an individual for remuneration are deemed employment unless the employer can show that the individual is and will be free from the…