STATE OF WISCONSIN
LABOR AND INDUSTRY REVIEW COMMISSION
P O BOX 8126, MADISON, WI 53708-8126 (608/266-9850)


In the matter of Notice
of Issuance of Levy regarding

LORENA L THOMS, Debtor

Hearing No. 99-LEVY-04


Pursuant to the timely petition for review filed by the above-named debtor, the commission has reviewed the record of this matter and has considered the petition and the relief requested and makes the following:

FINDINGS

1. Debtor's obligation to the Department of Workforce Development for an overpayment of unemployment insurance in the then-amount of $10,155 (now $10,165, including legal costs), which was affirmed by decision of the commission issued on June 2, 1993, has become final.

2. The debtor appealed the Department's Notice of Levy, issued May 25, 1999, seeking only to challenge the basis of the debt, which was finally established according to paragraph one above and is not subject to further appeal or review.

The appeal tribunal decision, issued on May 25, 1999, dismissed the debtor's appeal on the ground that it objected only to the basis for the indebtedness, which is no longer subject to any appeal, and did not contend that she has either repaid the debt or is not the named debtor, which are the only grounds for an appeal. The commission accordingly makes this:

DECISION

The decision of the appeal tribunal is affirmed. Accordingly, the debtor's appeal is dismissed.

Dated and mailed June 24, 1999
thomslor.levy : 105 : 3  BR 320

/s/ David B. Falstad, Chairman

/s/ Pamela I. Anderson, Commissioner

James A. Rutkowski, Commissioner


MEMORANDUM OPINION

As indicated above and in the appeal tribunal decision, at this point there are only two defenses to a levy proceeding: mistaken identity and prior repayment of the debt. The debtor in this case asserts neither defense, so her appeal properly is dismissed. Her arguments as to equity and inability to repay the debt are properly made to the Department of Workforce Development.

The debtor questions why she twice was granted unemployment insurance, before the commission decision reversing the previous findings of eligibility. The unemployment insurance law provides for several decisions in any given case, starting with an initial determination, and continuing with an appeal tribunal decision, a commission decision, and even circuit and appellate court decisions. It therefore is not at all unusual for decisions at different levels to reach different results. The employer had the legal right to petition for commission review of the appeal tribunal decision granting the employe unemployment insurance and, once it did so, the commission had the legal obligation to independently review the matter and issue its own decision.


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