AAA Tax Service v. Employment Division

Petitioner appeals a referee’s order affirming the Employment Division’s payroll tax and deficiency assessment against her. She contends that: (1) the referee erred in failing to apply properly the relevant criteria in determining whether persons who performed handyman and janitorial services for her were customarily engaged in an independently established business; (2) the referee erred in finding that she had a right of control and direction over those persons; and (3) there is no substantial evidence to support the referee’s conclusion that those persons were subject workers under ORS…