Clifton Services, Inc. v. Director, Department of Workforce Services, Employer Contributions Unit

PHILLIP T. WHITEAKER, Judge.

11 This is an appeal from a determination by the Board of Review (“Board”) that appellant Clifton Services, Inc., was the employer of Jerome Allen and thus subject to the payment of unemployment-insurance taxes pursuant to Arkansas Code Annotated section ll-10-210(e) (Repl.2012). Clifton Services raises two arguments on appeal. It first contends that the Board erroneously determined that it was Allen’s employer. Second, it argues that the Board and the Director of the Department of Workforce Services improperly relied on an unpublished Board of Review decision in…