Employment Development Dept. v. Cal. Unemployment Ins. Appeals Bd.
In this appeal, we consider whether defendant Employment Development Department (Department) must comply with the procedural requirements set forth in Unemployment Insurance Code section 1127.5, subdivisions (a), (b), and (c)[1] before issuing an assessment against employers determined to be unified enterprises under sections 135.1 and 135.2. While this case was pending on appeal, we issued an opinion in Employment Development Department v. California Unemployment Insurance Appeals Board (Screaming Eagle, Inc.) (2010) 190 Cal.App.4th 178, review denied February 16, 2011, S189314 (Screaming Eagle), holding that the Department need not comply â€
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