Shiloh Youth Revival Center, Inc. v. Employment Division

Petitioner Shiloh Youth Revival Center (Shiloh) appeals from an order holding it subject to unemployment compensation tax and assigns as error the following:

1) The referee’s holding that certain of Shiloh’s work activities were "services in furtherance of a trade or business for profit” within the meaning of OAR 471-31-090(2)(a);

2) Failure to hold that the Employment Division (division) was barred by ORS 657.676 from redetermining Shiloh’s subjectivity to unemployment taxation; and

3) Failure to hold that the division was equitably estopped from retroactively assessing unemployment payroll…