Western Logistics, Inc. v. Industrial Claim Appeals Office

Opinion by

Judge DAILEY.

1 1 In this unemployment tax liability case, petitioner, Western Logistics, Inc., doing business as Diligent Delivery Systems (Diligent), seeks review of an order of the Industrial Claim Appeals Office (Panel). The Panel affirmed a hearing officer's decision that services performed for Diligent by certain individuals constituted covered employment under section 8-70-115, C.R.S8.2012. We affirm the Panel's order.

I. Background

T2 Based on an audit covering the 2008 and 2009 calendar years, respondent, the Division of Employment and Training (Division), issued a lability…