Sunpower of Arizona, Inc. v. Arizona Department of Economic Security

OPINION

McGREGOR, Judge.

The issue on appeal is whether the Unemployment Insurance Appeals Board of the Arizona Department of Economic Security (Appeals Board) erred in dismissing the petition for review filed by Sunpower of Arizona, Inc. (Sunpower) because Sunpower failed to comply with the provisions of Ariz.Rev.Stat.Ann. (“A.R.S.”) § 23-724.B. We affirm the decision of the Appeals Board.

I

On May 14, 1985, the Arizona Department of Economic Security (DES), issued a Notice of Liability to Sunpower. In the notice, DES informed Sunpower that services performed for Sunpower by certain workers…