Employer Liable for Tax Warrant Despite Never Receiving Notice of Assessment

The Washington Court of Appeals upheld a tax warrant against an employer for unpaid workers’ compensation taxes despite his claim he never received a notice of assessment. Case: Department of Labor & Industries v. Simmons, No. 84529-2-I, 10/30/2023, published. Facts: Ralph K. Simmons claimed his business ceased all operations in 2016, after which he traveled internationally until 2018. The address of the sole proprietorship was the same as his personal address. While he traveled, Simmons maintained a home at the address but left it, and any mail received there,...