Circle Health Partners, Inc. v. Unemployment Insurance Appeals of the Indiana Department of Workforce Development

MAY, Judge.

Circle Health Partners, Inc., (“CHP”) appeals the decision of the Liability Administrative Law Judge (“LALJ”) that certain workers were employees of CHP, rather than independent contractors, such that CHP’s payments to those workers were “wages” as defined in Ind.Code § 22-4-4-2 for.which CHP was liable to the State of Indiana for additional unemployment taxes.

We affirm.

Facts and Procedural History

In 2013, the Department of Workforce Development (the Department) un~ dertook an audit of CHP’s business and tax records. It determined CHP “had additional taxable wages in 2009, 2010,…