Smith v. Idaho Department of Labor

W. JONES, Justice.

I. NATURE OF THE CASE

This case arises from the Idaho Department of Labor’s (the Department’s) determination that Vernon K. Smith (Smith) willfully failed to file a fourth quarter 2007 Idaho Employer’s Quarterly Unemployment Insurance Tax Report. Smith appealed the Department’s determination to the Appeals Examiner and the Appeals Examiner affirmed the Department. Smith appealed to the Industrial Commission (the Commission). The Commission determined Smith’s appeal to be untimely. Smith appeals that determination to this Court.

II. FACTUAL AND PROCEDURAL BACKGROUND

The Appeals…