SCHUMAN, P.J.
At issue in this judicial review of an Employment Department order is whether an individual who performed handyman tasks for petitioner was an employee, thereby exposing petitioner to a tax assessment, or an independent contractor, in which case petitioner was not obligated to pay the tax. ORS 670.600. The Department concluded that the individual was an employee and assessed petitioner a tax of $76. Petitioner renews her contention that the individual...
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