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1United States Court of Appeals for the Ninth Circuit, Commonly Used Terms - U.S. Courts, http://­www.ca9.uscourts.gov/­content/­view.php?pk_id=0000000237 (last accessed May 28, 2009).

2Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).

3Or. Rev. Stat. § 147.281 (2007).

4Or. Rev. Stat. § 656.005 (2007).

5Or. Rev. Stat. § 656.005 (2007).

6Or. Rev. Stat. § 111.005 (2007).