State Ex Rel. Industrial Commission v. Quick Transport, Inc.

TROUT, Chief Justice.

This is an appeal from the district judge’s order affirming the magistrate judge’s order granting summary judgment to the respondent, Quick Transport (Quick) and dismissing the Industrial Commission’s (Commission) complaint for lack of subject matter jurisdiction.

I

FACTUAL AND PROCEDURAL BACKGROUND

In January 1995, the Commission’s compliance department became aware that Quick was an Idaho employer with no worker’s compensation insurance coverage in effect. On January 27,1995, Kathy Vawter, Employer Compliance Specialist for the Commission, sent a letter informing Quick the…