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MERCHANDISING CONCEPT GROUP, INC. v. CALIFORNIA UNEMPLOYMENT INS. APPEALS BD.

No. C060372.

181 Cal.App.4th 1274 (2010)

MERCHANDISING CONCEPT GROUP, INC., Plaintiff and Appellant, v. CALIFORNIA UNEMPLOYMENT INSURANCE APPEALS BOARD, Defendant and Respondent.

Court of Appeals of California, Third District.

February 8, 2010.

Attorney(s) appearing for the Case

Chris A. Schaefer for Plaintiff and Appellant.

Edmund G. Brown, Jr., Attorney General, Paul D. Gifford, Assistant Attorney General, William L. Carter and Amy J. Winn, Deputy Attorneys General, for Defendant and Respondent.

OPINION

ROBIE, J.—

In this mandamus proceeding, plaintiff Merchandising Concept Group, Inc., sought to (1) compel defendant California Unemployment Insurance Appeals Board (the Appeals Board) to set aside its reassessment decision that plaintiff's workers were employees and not independent contractors (which resulted in upholding a tax assessment levied by the Employment Development Department against plaintiff); (2) "[r]etain[] jurisdiction...

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