WASHINGTON TRUCKING v. EMPLOYMENT SEC. DEPT

No. 93079-1.

393 P.3d 761 (2017)

WASHINGTON TRUCKING ASSOCIATIONS, a Washington nonprofit corporation; 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; PSFL Leasing, Inc., a Washington corporation; and System TWT Transportation d/b/a System TWT, a Washington limited liability company, Respondents, v. The STATE of Washington, EMPLOYMENT SECURITY DEPARTMENT; Paul Trause, individually and in his official capacity as the former Commissioner of the Employment Security Department, and Jane Doe Trause, husband and wife and the marital community composed thereof; Bill Ward, individually and in his official capacity, and Jane Doe Ward, husband and wife and the marital community composed thereof; Lael Byington, individually and in his official capacity, and Jane Doe Byington, husband and wife and the marital community composed thereof; Joy Stewart, a single individual, individually and in her official capacity; Melissa Hartung, a single individual, individually and in her official capacity; Alicia Swangwan, a single individual, individually and in her official capacity, Petitioners.

Supreme Court of Washington.

Filed April 27, 2017.


Attorney(s) appearing for the Case

Eric Daniel Peterson , Dionne Padilla-Huddleston , Office of the Attorney General, 800 Fifth Ave., Ste. 2000, Seattle, WA, 98104-3188, for Petitioners.

Philip Albert Talmadge , Thomas M. Fitzpatrick , Talmadge/Fitzpatrick/Tribe, 2775 Harbor Ave. S.W., Third Floor, Ste. C, Seattle, WA, 98126-2138, Aaron Paul Riensche , Ogden Murphy Wallace PLLC, 901 5th Ave., Ste. 3500, Seattle, WA, 98164-2008, for Respondents.

Milton G. Rowland , Foster Pepper PLLC, 618 W. Riverside Ave., Ste. 300, Spokane, WA, 99201, as Amicus Curiae on behalf of Washington State Association of Municipal Attorneys.


¶ 1 The principal issue in this case is whether taxpayers may bring federal or state tort claims to challenge tax assessments, or instead must rely on the normal state tax appeals process. The taxpayers here are trucking companies that were assessed unemployment taxes after the Washington State Employment Security Department audited...

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