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VICTOR v. DEPT. OF LABOR AND INDUSTRY

166 Pa.Commw. 663 (1994)

647 A.2d 289

William R. VICTOR, t/a Victor's Helping Hands, Petitioner, v. DEPARTMENT OF LABOR AND INDUSTRY, Bureau of Employer Tax Operations, Respondent.

Commonwealth Court of Pennsylvania.

Decided August 18, 1994.

Attorney(s) appearing for the Case

Paige F. MacDonald, for petitioner.

Jane C. Pomerantz, for respondent.

Before CRAIG, President Judge, and NEWMAN, Judge, and DELLA PORTA, Senior Judge.

DELLA PORTA, Senior Judge.

William R. Victor, t/a Victor's Helping Hands (Employer) petitions this Court for review of an order of the Department of Labor and Industry, Bureau of Employer Tax Operations (Bureau), which denied Employer's petition for reassessment of unemployment compensation tax due from it plus penalties and interest. The Bureau had previously assessed Employer as owing unemployment compensation taxes for the fourth quarter of 1988, the first, second...

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