STEVEN G. HOPKINS and SPOUSE, Appellants,
WASHINGTON STATE DEPARTMENT OF LABOR AND INDUSTRIES, Respondent.
Department of Labor and Industries (L&I) issued a notice
and order of assessment asserting personal liability against
Steven Hopkins and his spouse, collectively
Hopkins. L&I sought unpaid workers'
compensation premiums from a company that Hopkins previously
owned but which had dissolved. After exhausting his
administrative remedies, Hopkins sought review in superior
court. The court affirmed the assessment, and Hopkins
appealed to this court.
argues that the statute of limitations precludes
L&I's assessment because the premiums assessed
"became due" more than three years before L&I
issued the assessment.
owned 50 percent of Frontier Contractors, Inc. (Frontier), a
Washington corporation. At all relevant times, he had the
responsibility of filing Frontier's workers'
2010, L&I issued a notice and order of assessment against
Frontier under RCW 51.48.120 (the Frontier Assessment). The
Frontier Assessment assessed unpaid premiums, penalties, and
interest against Frontier for the fourth quarter of 2006
through the third quarter of 2009. Frontier appealed the
Frontier Assessment to the Board of Industrial Insurance
Appeals (the Board).
2012, the Board issued an order which slightly modified the
Frontier Assessment. Frontier did not appeal, and the order
became binding at that time.
thereafter, Frontier ceased doing business, and the Secretary
of State administratively dissolved Frontier on July 1, 2013.
2015, L&I issued a notice and order of assessment against
Hopkins in his personal capacity under RCW
51.48.055 (the Hopkins Assessment) for the amount
Frontier owed at the time of its dissolution. At the
conclusion of the administrative appeals process, the Board
affirmed the Hopkins Assessment in full. It concluded that
"Hopkins willfully failed to pay or cause to be paid
premiums owed to [L&I] between February 12, 2012, and
July 1, 2013." Clerk's Papers (CP) at 17. The Board
made findings of fact supporting its conclusion. It held
Hopkins personally liable for $60, 193.73.
appealed to superior court. The court affirmed. Hopkins
contends that the Hopkins Assessment "became due"
in 2009, over three years before L&I issued the
assessment in 2015. Therefore, Hopkins argues the statute of
limitations precludes the assessment.
argues that the statute of limitations does not preclude the
Hopkins Assessment. According to L&I, the statute of
limitations was triggered when Frontier dissolved because it
could not have asserted personal ...