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DOS ALMAS v. INDUSTRIAL CLAIM APPEALS

Court of Appeals No. 17CA2147.

434 P.3d 777 (2018)

2018 COA 145

DOS ALMAS LLC, Petitioner, v. INDUSTRIAL CLAIM APPEALS OFFICE of the State of Colorado and Division of Unemployment Insurance Employer Audits, Respondents.

Colorado Court of Appeals, Div. IV.

Rehearing Denied October 18, 2018.

Attorney(s) appearing for the Case

John F. K. Sabal , Authorized Representative, Palisade, Colorado, of Petitioner

Cynthia H. Coffman , Attorney General, Evan P. Brennan , Assistant Attorney General, Denver, Colorado, for Respondent Industrial Claim Appeals Office

No Appearance for Respondent Division of Unemployment Insurance Employer Audits.

¶ 1 Petitioner, Dos Almas LLC, seeks review of a final order of the Industrial Claim Appeals Office (Panel). Reversing a hearing officer's decision, the Panel ruled that, for unemployment compensation tax rate liability purposes, Dos Almas is a "successor" employer to WooPig LLC under the statutory criteria in section...

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