Tax Law Updates | New Statutes, Regulations, and Rulings
February 17, 2010
CA Court of Appeal Dismisses Employment Tax Reassessment Suit for Failure to Exhaust Admin Remedies
Merchandising Concept Group, Inc. v. California Unemployment Insurance Appeals Board
No. C060372, 2/8/2010
In Merchandising Concept Group, Inc. v. California Unemployment Insurance Appeals Board, the California Court of Appeal dismissed a plaintiff-appellant Merchandising Concept Group’s petition for judicial review of an employment tax reassessment after finding that the company was required to exhaust its administrative remedies.
The Court of Appeal answered in the negative the question on appeal: whether plaintiff is entitled to judicial review of the defendant-respondent’s Appeals Board’s reassessment decision. The Court of Appeal explained that the Legislature has not provided for judicial review of the Appeals Board’s reassessment decision; rather, it has provided for an action against the director of the…
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