DEPT. OF LABOR & INDUSTRIES v. SIMMONS

No. 84529-2-I.

537 P.3d 701 (2023)

DEPT. OF LABOR & INDUSTRIES, Respondent, v. Ralph K. SIMMONS, Appellant.

Court of Appeals of Washington, Division 1.

Filed October 30, 2023.


Attorney(s) appearing for the Case

Kristen Eshleman Salha , Holmes Weddle & Barcott, 3101 Western Ave., Ste. 500, Seattle, WA, 98121-3071, for Appellant.

Evan David Edward Hejmanowski , WA Office of the Attorney General, Maureen Ann Mannix , Washington State Attorney General's Offi., 800 Fifth Ave., Ste. 2000, Seattle, WA, 98104-3188, for Respondent.


PUBLISHED OPINION

¶1 Ralph K. Simmons ("Simmons") appeals the superior court's denial of his motion to vacate a tax warrant issued by the Department of Labor and Industries ("Department") for unpaid workers' compensation taxes. Simmons argues that RCW 51.48.120 requires actual receipt of a notice of assessment ("NOA...

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