All PEO, Inc. v. Employment Department

In this unemployment insurance tax case, the issue is which of three tax rates applies to petitioner for the first quarter of2002 — a rate for new employers, a rate for existing employers, or a rate for an employer that has fully acquired another’s business. The Employment Department (department) concluded that, because petitioner recently had acquired some of the incidents of another business, petitioner was a new and separate entity subject to the rate for new employers. Petitioner seeks judicial review, arguing that it is not a new and separate entity, but instead is a continuation of the…