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SPEEDY MESSENGER v. INDUSTRIAL CLAIM APPS. OFFICE

No. 04CA2689.

129 P.3d 1094 (2005)

SPEEDY MESSENGER & DELIVERY SERVICE, Petitioner, v. INDUSTRIAL CLAIM APPEALS OFFICE OF the STATE OF COLORADO and Colorado Department of Labor and Employment, Division of Employment, Respondents.

Colorado Court of Appeals, Division IV.

December 29, 2005.

Attorney(s) appearing for the Case

Bryan E. Kuhn, P.C., Jude T. Balsamo, Bryan E. Kuhn, Arvada, Colorado; Wesley A. McClure, Braintree, Massachusetts, for Petitioner.

No Appearance for Respondent Industrial Claim Appeals Office.

John W. Suthers, Attorney General, Y.E. Scott, Assistant Attorney General, Denver, Colorado, for Respondent Colorado Department of Labor and Employment, Division of Employment.

Opinion by: Judge RUSSEL.

Petitioner, Speedy Messenger & Delivery Service (Speedy), seeks review of an order of the Industrial Claim Appeals Office (Panel). We affirm.

I. Procedural History

In 2003, the Division of Employment determined that Speedy was required to pay unemployment compensation taxes as an employer of certain couriers. Speedy protested, and the matter was referred to a hearing officer.

In August 2004, the hearing officer...

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