Messenger Courier Ass'n of Americas v. California Unemployment Insurance Appeals Board

We review a trial court judgment denying declaratory relief to plaintiffs and appellants Messenger Courier Association of the Americas and California Delivery Association (plaintiff). Plaintiff sought declaratory relief that would have invalidated a precedential decision by the California Unemployment Insurance Appeals Board (the Board). Plaintiff argued the Board erroneously assessed unemployment insurance employer contributions and penalties against a particular employer (a courier service that is not a party to this action), and should not have designated its decision as precedent. (NCM Direct Delivery v. Employment Development Dept. (May 8, 2007, Cal. Unemp. Ins. App. Bd. Precedent Tax Dec. No. P-T-495) (NCM); Unemp. Ins. Code, § 1127.) Section 409.2 allows interested parties such as plaintiff, a nonprofit professional association of similar employers (not a party to the original administrative proceeding), to file an action for declaratory relief to obtain a judicial declaration regarding the validity of the Board’s administrative precedential decision.

The superior court denied plaintiff’s request for a declaration that NCM, the precedential tax decision, was…