RIGGS, Judge.
Petitioner Noah Berkey (Noah) and cross-petitioners, Department of Insurance and Finance (DIF), and SAIF Corporation, seek review of a Workers' Compensation Board order holding that claimant Adam Berkey (Adam) is an Oregon subject worker and that Noah was a non-complying employer. In his cross-petition, Adam assigns error to the Board's failure to find that Noah was non-complying and to the Board's denial of penalties against SAIF.
Noah is a...
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