Jamison V. Department Of Labor And Industries

Wayne L. Jamison, et ux, a sole proprietorship, and Wayne Jamison Timberfallers, Inc., a corporation (both collectively referred to as Jamison), challenge the orders of assessment of industrial insurance taxes by the Department of Labor and Industries (Department). Jamison's argument is twofold: The notices of assessment were invalid because they were not executed by the Director or the Director's designee; and the assessments for unpaid industrial insurance taxes were based on contractual arrangements for the falling and bucking of timber with independent contractors, who were not workers as contemplated by RCW 51.08.180.