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FREELANCE INTERPRETING SERVICES v. STATE

No. 1 CA-TX 05-0005.

133 P.3d 1163 (2006)

212 Ariz. 457

FREELANCE INTERPRETING SERVICES, INC., Plaintiff/Appellant, v. STATE of Arizona, DEPARTMENT OF ECONOMIC SECURITY, Defendant/Appellee.

Court of Appeals of Arizona, Division 1, Department T.

May 9, 2006.

Attorney(s) appearing for the Case

Law Offices of James Burr Shields By James Burr Shields, II, W. Blake Simms, Phoenix, Attorneys for Plaintiff/Appellant.

Terry Goddard, Attorney General By Samantha E. Blevins, Assistant Attorney General, Phoenix, Attorneys for Defendant/Appellee.

OPINION

BARKER, Judge.

¶ 1 Freelance Interpreting Services, Inc. ("Freelance") appeals from the Arizona Tax Court's judgment affirming an Arizona Department of Economic Security (the "ADES" or "Department") Appeals Board determination dismissing Freelance's administrative appeal as untimely. We address a number of issues relating to time computations for administrative appeals before the Department. For the reasons that follow, we affirm.

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