Additionally, misclassifying a worker as an independent contractor can result in costly audits, assessments of back taxes, and stiff penalties. The Oregon Supreme Court in Broadway Cab LLC v. Employment Department, 358 OR 431 (2015), ruled on December 10, 2015, that taxicab drivers working on behalf of a cab company were employees and not independent contractors. In that case, the court analyzed the test for independent contractors outlined in ORS 670.