Opinion by Judge WEBB.
¶ 1 In this unemployment tax liability case, petitioner, Softrock Geological Services, Inc., seeks review of a final order of the Industrial Claim Appeals Office (Panel) reversing a hearing officer's decision and concluding that services performed for Softrock by Waterman Guy Ormsby constituted covered "employment" under the Colorado Employment Security Act (Act), sections 8-70-101 to 8-82-105, C.R.S.2011. We vacate and remand to the Panel...
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