Swift Couriers, Inc. v. Employment Department

Swift Couriers, Inc., (Swift) petitions for review of the final order of an administrative law judge (ALJ) that affirmed employment tax assessments by respondent Employment Department (the department). In that order, the ALJ concluded that Swift failed to show that Laycock, who worked in Swift’s distribution center and provided delivery services for Swift, was an independent contractor, as Swift claimed. Specifically, the ALJ determined that, although Swift showed that Laycock was free from Swift’s direction and control within the meaning of ORS 670.600(2)(a), Swift failed to demonstrate that…