Conference Resource Specialists of Arizona, Inc. v. Department of Economic Security Appeals Board

OPINION

EHRLICH, Judge.

¶ 1 Conference Resource Specialists of Arizona, Inc. (“CRSA”) appeals from the tax court’s judgment upholding a determination of the Arizona Department of Economic Security Appeals Board (“the Board”) that CRSA did not qualify as a “successor” employer to non-party Scottsdale Conference Center (“Owner”) and, therefore, was not entitled to retain Owner’s unemployment insurance account experience rating and tax rate under Arizona Revised Statutes (“A.R.S.”) section 23-733(A) (1995) and Arizona Administrative Code (“A.A.C.”) R6-31713. We affirm.

FACTS AND PROCEDURAL HISTORY

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