Air Couriers Int’l v. Employment Dev. Dep’t, 150 Cal. App. 4th 923 (2007)

Sonic Couriers of Arizona (Air Couriers’ predecessor) filed a complaint for refund against the Employment Development Department (EDD) to recover employment taxes it paid for its drivers, which Sonic contended were independent contractors and not employees. Among other things, the EDD established that Sonic provided the drivers with pick-up and delivery times, equipment, training, and uniforms, and many drivers worked for Sonic for lengthy tenures. Further, Sonic retained all necessary control over the drivers. The Court of Appeal affirmed the trial court’s judgment in favor of the EDD.