ID/Guerra LP v. Texas Workforce Commission

TEXAS COURT OF APPEALS, THIRD DISTRICT, AT AUSTIN NO. 03-09-00263-CV ID/Guerra LP, Appellant v. Texas Workforce Commission, Appellee FROM THE DISTRICT COURT OF TRAVIS COUNTY, 126TH JUDICIAL DISTRICT NO. D-1-GN-06-001129, HONORABLE JOHN K. DIETZ, JUDGE PRESIDING OPINION The Texas Workforce Commission (the “Commission”) sent ID/Guerra, LP (“ID/Guerra”) a notice informing ID/Guerra that it owed unemployment taxes. See

Tex. Labor Code Ann. § 213.032(a) (West 2006) (specifying manner in which Commission must provide notice of assessment). After receiving the notice, ID/Guerra filed a lawsuit…