ARI, Inc. v. James G. Neeley, Commissioner of the Tennessee Department of Labor and Workforce Development

This is an appeal of the Chancery Court’s order upholding the Tennessee Department of
Labor and Workforce Development’s determination that ARI underpaid state unemployment
tax premiums. ARI appeals asserting its due process rights were violated in the
administrative hearing process and that there is not substantial and material evidence to
support the Department’s assessment. Finding no error, we affirm the Department’s
assessment of unpaid unemployment tax premiums.