ID/GUERRA LP v. TEXAS WORKFORCE COM'N

No. 03-09-00263-CV.

317 S.W.3d 898 (2010)

ID/GUERRA LP, Appellant, v. TEXAS WORKFORCE COMMISSION, Appellee.

Court of Appeals of Texas, Austin.

July 23, 2010.


Attorney(s) appearing for the Case

J. Winston Krause, Krause & Associates, LP, Austin, TX, for Appellant.

Susan M. Wolfe, Assistant Attorney General, Taxation Division, Austin, TX, for Appellee.

Before Justices PATTERSON, PURYEAR and PEMBERTON.


OPINION

DAVID PURYEAR, Justice.

The Texas Workforce Commission (the "Commission") sent ID/Guerra, LP ("ID/Guerra") a notice informing ID/Guerra that it owed unemployment taxes. See Tex. Labor Code Ann. § 213.032(a) (West 2006) (specifying manner in which Commission must provide notice of assessment). After receiving the notice, ID/Guerra filed a lawsuit contesting the assessment. Id. § 213.032(c) (West 2006) (allowing employers...

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