State, Department of Labor, Office of Employment Security v. Smith

hLOBRANO, Judge.

The Department of Labor for the State of Louisiana obtained a judgment against Thomas L. Smith making executory a prior assessment against him for unpaid unemployment compensation contributions. The judgment was obtained pursuant to the provisions of La. R.S. 23:1721, et seq. Smith appeals asserting various procedural errors by the State, including lack of notice, failure to comply with statutory provisions and violation of his due process rights.

The controlling statutes appear in Part X of Chapter 11 of Title 23 entitled “Alternative Collection Procedures and Assessments.”…