Petro-Hunt, LLC v. Department of Workforce Services

OPINION

GREENWOOD, Presiding Judge:

{1 Petitioner Petro-Hunt, LLC (Petro-Hunt) appeals the Workforce Appeals Board's (Appeals Board) conclusion that Bambi Elliot was a Petro-Hunt employee, not an independent contractor, and her wages are therefore subject to unemployment insurance taxes. We affirm.

BACKGROUND

12 Elliot worked for Petro-Hunt, an oil and gas exploration company, from approximately September 2005 to January 2006. While working for Petro-Hunt, Elliot "generally performed work that fit within the duties of landmen." In the oil and gas industry, landmen typically assist companies with…