Henschen v. Ohio Dept. of Taxation, 06 Ap 341 (5-24-2007)

OPINION

{¶ 1} In 2001, the Ohio Department of Taxation ("ODT") reorganized positions in the organization and several positions were abolished based on a provided rationale of the efficient operation of the ODT. Many of the affected employees filed appeals with the State Personnel Board of Review ("SPBR"). The cases were consolidated and a hearing was held before an Administrative Law Judge ("ALJ") in November 2002. The ALJ issued a report and recommendation finding that ODT's actions constituted bad faith which required a disaffirmance of the abolishments. The ALJ concluded the abolishment of…