Washington Court of Appeals Affirms Denial of Taxpayer’s Motion to Vacate Excise Tax Warrant

The Washington Court of Appeals Oct. 30 affirmed the King County Superior Court’s denial of a motion to vacate a tax warrant issued by the Department of Labor and Industries for unpaid workers’ compensation taxes, for excise tax purposes. Taxpayer, an owner of a sole proprietorship, claimed that the warrant was void and required actual receipt of a notice of assessment (NOA). Taxpayer stated that he had ceased business operations in the state and didn’t receive the NOA because he travelled internationally. After several attempts to contact Taxpayer personally, the department sent the NOA via a certified mail and then ...