[DOWNLOAD] "Sports Clubs" by Court of Criminal Appeals of Texas # Book PDF Kindle ePub Free

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eBook details

• Title: Sports Clubs
• Author : Court of Criminal Appeals of Texas
• Release Date : January 16, 2010
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 65 KB

Description

In this unemployment insurance tax assessment case, petitioner Sports Clubs, LLC, dba Cheetahs, 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 of 2005; the additional assessment was for an amount equal to 50 percent of the unpaid taxes plus interest and was assessed against petitioner because he fraudulently intended to avoid the payment of taxes to the Unemployment Compensation Trust Fund. See ORS 657.515(5). The ALJ concluded that (1) the services for remuneration on which the tax assessment was based constitute taxable employment under ORS 657.030 through 657.094; (2) the employment tax assessment is correct; and (3) the additional 50 percent assessment is appropriate. On review, petitioner assigns error to each of those conclusions. We write only to address petitioners assertion that the ALJ erred in determining that the employment tax assessment is correct and reject without discussion petitioners remaining assignments of error. For the reasons that follow, we reverse and remand the order for reconsideration.

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