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CAVANAGH v. CAL. UNEMP. INS. APPEALS BD.

No. C042172.

13 Cal.Rptr.3d 7 (2004)

118 Cal.App.4th 83

Peter Joseph CAVANAGH, Plaintiff and Appellant, v. CALIFORNIA UNEMPLOYMENT INSURANCE APPEALS BOARD et al., Defendants and Respondents.

Court of Appeals of California, Third District.

March 30, 2004.

Attorney(s) appearing for the Case

Peter J. Cavanagh, in pro. per., for Plaintiff and Appellant.

Bill Lockyer, Attorney General, Lawrence K. Keethe, Supervising Deputy Attorney General, and Robert E. Asperger, Deputy Attorney General, for Defendants and Respondents.

Certified for Partial Publication.*

RAYE, J.

Economic difficulties led plaintiff Peter Joseph Cavanagh, owner of a landscaping business, to file for bankruptcy several times. The Employment Development Department (Department) issued tax assessments for unpaid unemployment insurance contributions and other tax liabilities of the insolvent business. In response, Cavanagh a filed petition for reassessment. An administrative law judge...

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