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SPORTS CLUBS, LLC v. EMPLOYMENT DEPT.

T70839; A134056.

234 P.3d 136 (2010)

235 Or. App. 630

SPORTS CLUBS, LLC, dba Cheetah's, Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

Decided June 16, 2010.

Attorney(s) appearing for the Case

Kevin T. Lafky argued the cause for petitioner. On the opening brief was Matthew Mohill. On the reply brief were Kevin T. Lafky and Lafky and Lafky.

Carolyn Alexander, Assistant Attorney General, argued the cause for respondent. With her on the brief were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.

Before WOLLHEIM, Presiding Judge, and BREWER, Chief Judge, and SERCOMBE, Judge.

SERCOMBE, J.

In this unemployment insurance tax assessment case, petitioner Sports Clubs, LLC, dba Cheetah's, seeks judicial review of the final order of an administrative law judge (ALJ) that affirmed the notices of tax assessment and additional assessment issued to petitioner by respondent Employment Department (department). The tax assessment against petitioner was for unpaid employment taxes and interest from the fourth quarter of 2003 through the fourth quarter...

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