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

VERHEYEN CONSTRUCTION INC, Employer

UNEMPLOYMENT INSURANCE CONTRIBUTION LIABILITY DECISION
Account No. 090556, Hearing No. S0500078GB


An administrative law judge (ALJ) for the Division of Unemployment Insurance of the Department of Workforce Development issued a decision in this matter. A timely petition for review was filed.

The commission has considered the petition and the positions of the parties, and it has reviewed the evidence submitted to the ALJ. Based on its review, the commission agrees with the decision of the ALJ, and it adopts the findings and conclusion in that decision as its own.

DECISION

The decision of the administrative law judge is affirmed. Accordingly, the department's determination is affirmed.

Dated and mailed September 21, 2007
verheye . ssd : 178 : 1  ER 451  PC 714.03

/s/ James T. Flynn, Chairman

/s/ Robert Glaser, Commissioner

/s/ Ann L. Crump, Commissioner

MEMORANDUM OPINION

The employer has petitioned the appeal tribunal decision which assessed unemployment taxes in the third quarter of 2003 and the second quarter of 2004, based on estimated payroll. In support of its petition, the employer submits the contribution records which are already part of the record.

The commission has carefully reviewed the record of the hearing. Although the employer disputes the accuracy of the estimated payroll amounts, it has offered no payroll records to refute the department's numbers. It is the employer's burden to establish that the department's payroll estimates are not accurate. It has failed to provide any persuasive evidence that the estimates are inaccurate. Therefore, the commission affirms the appeal tribunal decision.




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uploaded 2007/10/08