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
¶ 2 Elliot worked for Petro-Hunt, an oil and gas exploration company, from approximately September 2005 to January 2006...
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