Petition For Judicial Review Employment Division Tax

PETITION FOR JUDICIAL REVIEW (EMPLOYMENT DEPARTMENT - TAX). This form provides detailed guidance for employers or businesses in Oregon seeking judicial review of an Employment Department tax decision by filing a petition with the Oregon Court of Appeals. It outlines the legal and procedural requirements involved in initiating and pursuing an appeal of an agency decision regarding unemployment tax liability or classification. Because this process involves strict deadlines and complex legal standards governed by the Oregon Revised Statutes (ORS) and the Oregon Rules of Appellate Procedure (ORAP), the document strongly recommends obtaining representation from an attorney—especially since corporations must be represented by counsel. The form explains where and how to file the petition for judicial review, the required $391 filing fee (or instructions for requesting a waiver or deferral), and how to serve all necessary parties, including the Employment Department, the Attorney General, and any other listed parties. It clarifies that the appellate court will not consider new evidence but will only review the existing administrative record. The form also provides instructions for preparing legal briefs, including “assignments of error” and corresponding legal arguments, as well as formatting and service requirements. Additional instructions cover the next steps in the process, including preparation of the agency record, deadlines for filing briefs, the appellate court’s decision process, and the option to seek reconsideration or file a petition for review with the Oregon Supreme Court. The form concludes with instructions for completing and filing required documents like the petition for judicial review, certificate of filing, and certificate of service. www.FormsWorkflow.com