Merch. Concept Group, Inc. v. California Unemployment Ins. Appeal Bd., No. C060372

In plaintiff's mandamus proceeding seeking to compel defendant California Unemployment Insurance Appeals Board to set aside its reassessment decision that plaintiff's workers were employees and not independent contractors, superior court's judgment is affirmed where: 1) the California Constitution has granted to the Legislature the power to prescribe the manner of proceeding in an action to recover a tax paid; 2) plaintiff has failed to exhaust its administrative remedies by waiting for a decision from the Appeals Board regarding the petition for review of the denial of the claim for refund; 3) case law and statutory law do not establish the right to judicial review of the Appeal Board's reassessment decision; and 4) the ability to petition for refund in the courts is an adequate remedy at law.     

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Appellate Information

Filed February 8, 2010

Judges

Opinion by Judge Robie

Counsel
For Appellant:  Chris A. Schaefer

For Appellee:   Edmund G. Brown, Jr., Attorney General, Paul D. Gifford, Assistant Attorney General, William L. Carter and Amy J. Winn, Deputy Attorneys General