Masi

Plaintiffs Peter Masi and Sheila Masi, doing business as California Home Cleaning (taxpayers), appeal from summary judgment entered in favor of defendant Alice Gonzalez, Director of Employment Development Department (EDD), in the taxpayers’ action for a refund of taxes assessed and collected by EDD as employer contributions under the Unemployment Insurance Code. Summary judgment was granted on the ground that payment of the entire assessment, which covered several quarterly reporting periods, was a precondition to suit. On appeal, the taxpayers contend their payment of that portion of the assessment attributable to one reporting period entitles them to maintaih a refund action as to that one reporting period. We disagree and will affirm the judgment.

Factual and Procedural Background

In 1985, EDD audited the taxpayers’ carpet cleaning business and, upon its determination that certain workers were employees rather than independent contractors, assessed a tax liability for unemployment insurance contributions. The notice of assessment encompassed several quarterly reporting periods from 1983 through 1985. The notice of assessment calculated the tax liability for each…