Automotive Technology, Inc. v. Employment Division

Petitioner seeks judicial review of an Employment Division referee’s order sustaining the assessment of unemployment compensation taxes under ORS chapter 657. We affirm.

ORS 657.040 provides that all services performed by an individual for an employer are deemed employment unless the employer can show that the individual is and will be free from the employer’s control and direction in performing the services. In addition, the employer must show that the individual either is “engaged in an independently established business of the same nature as that involved in the contract or service” or…