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


ROMAN C. SCHMUCKER, Employer
d/b/a SCHMUCKER REPAIR & SUPPLY

UNEMPLOYMENT INSURANCE CONTRIBUTION LIABILITY DECISION
Account No. 661352, Hearing Nos. S9800115LX, S9800116LX


An administrative law judge (ALJ) for the Division of Unemployment Insurance of the Department of Workforce Development issued two decisions in this matter. A timely petition for review was filed as to both decisions.

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 decisions of the ALJ, and it adopts the findings and conclusion in those decisions as its own.

DECISION

The decisions of the administrative law judge in Hearing Nos. S9800115LX and S9800116LX, are affirmed. Accordingly, the appeals are dismissed.

Dated and mailed May 28, 1999
schmuro.ssd : 110 : PC 711

/s/ David B. Falstad, Chairman

/s/ Pamela I. Anderson, Commissioner

/s/ James A. Rutkowski, Commissioner


MEMORANDUM OPINION

The employer involved in this case, Roman Schmucker, operates a business which repairs small engines and farm equipment. This case grows out of determinations that Schmucker was subject to the provisions of the Unemployment Compensation Act as an employer and that he was liable for unemployment compensation tax contributions for persons who worked for him during certain calendar quarters. Schmucker filed appeals from these determinations, but both of the appeals were late. (1)

There are no significant factual issues. Schmucker concedes that his appeals were late. At the hearing, Schmucker indicated that he "didn't see" the information on the determinations about when the appeal period ended, that he "didn't realize" that the appeal had to be in by then, that there was no other reason that his appeals were late than the fact that he "didn't notice" it, and that he was "really busy" at the time (although he also concedes, "but nothing out of the ordinary").

The commission agrees with the administrative law judge that these kinds of explanations do not establish that the lateness was for a reason beyond his control. The fact is, that they establish the exact opposite. The reasons given were all within Schmucker's control.

For these reasons, the commission affirms the decision of the administrative law judge, that Schmucker's appeals of the underlying determinations must be dismissed. The underlying determinations therefore remain in effect.

NOTE: Schmucker is asserting that he should be exempted from participation in the UC system because of his religious beliefs. Schmucker is a member of the Old Order Amish, a Christian religion dating to the early 1600's, whose religious convictions include a belief that its members should not participate in insurance systems. It is one of the Articles of Faith of the Old Order Amish, that its members should provide help directly to others when they are in need, and they object to and do not wish to participate in formal systems of insurance. The commission does not address these issues in this decision, because of the absence of a timely appeal from the underlying determinations.

cc: Attorney Jorge Fuentes


[ Search UC Decisions ] - [ UC Digest - Main Index ] - [ UC Legal Resources ] - [ LIRC Home Page ]


Footnotes:

(1)( Back ) Wis. Stat. § 108.109 (1) provides that a party may request a hearing on a determination on employer status or liability by filing such a request within 21 days. The determination finding Schmucker subject to the Act was issued on October 29, 1996, and Schmucker's appeal was filed on January 2, 1998. The determination as to his contribution liability for certain calendar quarters was issued on January 5, 1998, and Schmucker's appeal was filed on March 23, 1998. Thus, both were late.