Opinion ID: 1976055
Heading Depth: 2
Heading Rank: 3

Heading: abc test

Text: [¶ 20] Because the Commission correctly determined that the presumption was triggered for Walsh in 1994 and 1995 and for the listed individuals in 1996, Maddocks had a burden to satisfy the ABC test for those individuals. See Nyer, 601 A.2d at 627. If an employer fails to satisfy any of the three prongs of the [ABC] test, the worker is deemed an employee .... Lewiston Daily Sun, 1999 ME 90, ¶ 11, 733 A.2d at 347. Maddocks did not present any evidence from which the Commission could conclude that the individuals were not employees. See Martin, 1998 ME 271, ¶ 18, 723 A.2d at 418. As a result, the Commission did not err in finding Maddocks failed to meet his burden of establishing that he did not employ Walsh in 1994 and 1995 and the other individuals in 1996. See id. The entry is: Judgment finding Maddocks liable for the 1996 assessment affirmed; judgment finding Maddocks liable for the 1994 and 1995 assessments vacated, with the exceptions of the contributions that correspond to the wages paid to Walsh by Maddocks. Remanded to the Superior Court for remand to the Commission with instructions to calculate the 1994 and 1995 assessments based solely on the amounts Maddocks paid Walsh for his services, as established in the record of the proceeding before the Commission.