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EAGLE SYSTEMS v. STATE EMPL. SEC. DEPT.

No. 44635-9-II.

326 P.3d 764 (2014)

EAGLE SYSTEMS, INC., a Washington corporation; Gordon Trucking, Inc., a Washington corporation; Haney Truck Line, Inc., a Washington corporation; Jasper Trucking, Inc., a Washington corporation; Knight Transportation, Inc., an Arizona corporation; PSFL Leasing, Inc., a Washington corporation; and System-Twit Transport, a Washington corporation, Respondents/Cross-Appellants, v. STATE OF WASHINGTON EMPLOYMENT SECURITY DEPARTMENT, Appellant/Cross-Respondent.

Court of Appeals of Washington, Division 2.

May 28, 2014.

Attorney(s) appearing for the Case

Thomas M. Fitzpatrick , Philip Albert Talmadge , Talmadge/Fitzpatrick, Emmelyn Hart Lewis , Brisbois Bisgaard & Smith, Seattle, WA, for Defendants/Respondent/Cross-Appellant.

Leah E. Harris , Washington State Attorney General's Office, Eric Daniel Peterson , Attorney at Law, Seattle, WA, for Appellant/Cross-Respondent.

MELNICK, J.

¶ 1 The Department of Employment Security (Department) appeals the superior court's finding that e-mails between the parties were sufficient to form a settlement agreement. The Department assessed unpaid unemployment insurance taxes against eight trucking carriers (Carriers), seven of which are involved in this appeal. The Carriers administratively appealed the assessments to an Administrative Law Judge (ALJ) and commenced settlement negotiations...

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