Wash. Court of Appeals published opinion — 323820.opn.pdf

Citation: Wash. Court of Appeals published opinion — 323820.opn.pdf
Jurisdiction: Washington (state)
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Original Source: https://www.courts.wa.gov/opinions/pdf/323820.opn.pdf ↗

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Act as found by the ALJ and approving the order to pay unemployment insurance back

taxes, penalties, and interest. Dr. Armand contends Drs. Loretta and Louise are his

partners, and thus, he argues, they are not in his employment.

Because unemployment taxes "exist to aid a class of people that society has

chosen to protect," an employer's claim of exemption is closely scrutinized. W Ports

Transp., Inc. v. Emp'tSec. Dep't, 110Wn. App. 440, 451, 41 P.3d 510 (2002). The

Administrative Procedure Act (APA), ch. 34.05 RCW, governs judicial review of a final

decision of the Employment Security Department Commissioner. Tapper v. Emp't Sec.

Dep't, 122 Wn.2d 397, 402,858 P.2d 494 (1993). "The []APA allows a reviewing court

to reverse an administrative decision when, inter alia: (1) the administrative decision is

based on an error of law; (2) the decision is not based on substantial evidence; or (3)

the decision is arbitrary or capricious." Id. (citing RCW 34.05.570(3)).

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No. 32382-0-111

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DeFelice v. Emp't Sec. Dep't

We sit in the same position as the superior court, applying APA standards

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directly to the agency record. Id.; see RCW 34.05.558. While we review the

commissioner's decision, when the commissioner adopts the ALJ's findings and
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~ conclusions, we review the underlying ALJ findings and conclusions supporting the

decision. Smith v. Emp't Sec. Dep't, 155 Wn. App. 24,32,226 P.3d 263 (2010);

Tapper, 122 Wn.2d at 406. The commissioner's decision is considered prima facie

correct. Smith, 155 Wn. App. at 32. The burden of demonstrating the decision's

invalidity is on the party asserting invalidity. W Ports Transp., Inc., 110 Wn. App. at

449.