Merchandising Concept Group, Inc. v. California Unemployment Insurance Appreals Board

—In this mandamus proceeding, plaintiff Merchandising Concept Group, Inc., sought to (1) compel defendant California Unemployment Insurance Appeals Board (the Appeals Board) to set aside its reassessment decision that plaintiff’s workers were employees and not independent contractors (which resulted in upholding a tax assessment levied by the Employment Development Department against plaintiff); (2) “[r]etain[] jurisdiction” over the Employment Development Department (which conducted the audit that first concluded the workers were employees); and (3) refund taxes “erroneously collected” by the Employment Development Department.

The question on appeal is whether Merchandising Concept Group is entitled to judicial review of the Appeals Board’s reassessment decision. The answer is “no.” As we explain, the Legislature has not provided for judicial review of the Appeals Board’s reassessment decision; rather, it has provided for an action against the director of the Employment Development Department for refund of any taxes paid by the claimant, provided the claimant has filed a claim for refund with the department and the Appeals Board has issued an order or decision regarding…