Compressed Pattern, LLC v. Employment Department Tax Section

Petitioner, an architectural design company, hired Jason Singer to provide drafting services on some of petitioner’s projects. The Employment Department Tax Section sent a Notice of Tax Assessment to petitioner, claiming that petitioner had employed Singer for part of2009 but had not paid employment taxes on his wages for that period. Petitioner requested a hearing on the assessment and argued to an administrative law judge (ALJ) that Singer was an independent contractor rather than petitioner’s employee. The ALJ disagreed with petitioner, concluded that petitioner’s payments to Singer were…