ORDER ADOPTING THE FINDINGS AND RECOMMENDATION TO REMAND ACTION
KAY, Senior District Judge.
BACKGROUND
On May 30, 2006, Nelson Befitel, the Director of Labor and Industrial Relations, State of Hawaii ("Plaintiff') filed a Complaint in the District Court of the First Circuit, Honolulu Division against Global Horizons, Inc. ("Defendant") for unpaid Unemployment Insurance Contributions, employment and training assessments, and penalties...
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