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LAW OFFICE OF BRADY v. DEP'T OF ECONOMIC

No. 1 CA-TX 20-0011.

530 P.3d 1192 (2023)

LAW OFFICE OF ANNE BRADY, PLLC, dba Brady's Tax Service, Appellant, v. State of Arizona, DEPARTMENT OF ECONOMIC SECURITY, ESA TAX UNIT, Appellee.

Court of Appeals of Arizona, Division 1.

Filed June 1, 2023.

Attorney(s) appearing for the Case

Law Office of Anne Brady, PLLC, Phoenix, By Anne Brady , Counsel for Appellant.

Arizona Attorney General's Office, Tucson, By Michelle Nimmo , Counsel for Appellee.

Presiding Judge D. Steven Williams delivered the opinion of the court, in which Judge David B. Gass and Judge James B. Morse Jr. joined.

OPINION

¶1 The Law Office of Anne Brady, PLLC, d/b/a Brady's Tax Service ("Brady's Tax Service"), challenges the tax court's judgment upholding the Arizona Department of Economic Security's ("ADES") determination of unemployment insurance tax liability on commissions it paid to two tax preparers. Because the record...

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