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KOZA v. NEW JERSEY DEPT. OF LABOR

282 N.J. Super. 560 (1995)

660 A.2d 1231

JACK KOZA, T/A TRIESTE, PETITIONER-APPELLANT, v. NEW JERSEY DEPARTMENT OF LABOR, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided July 10, 1995.

Attorney(s) appearing for the Case

Edward J. Martz, attorney for appellant (Ronald L. Lueddeke, local counsel; Mr. Martz and Mr. Lueddeke, on the brief).

Deborah T. Poritz, Attorney General of New Jersey, attorney for respondent (Lewis A. Scheindlin, Deputy Attorney General, of counsel; Jed M. Milstein, Deputy Attorney General, on the brief).

Before Judges DREIER and VILLANUEVA.

The opinion of the court was delivered by VILLANUEVA, J.A.D.

Petitioner, Jack Koza, appeals from the Final Decision of respondent, the Department of Labor (the Department), assessing him over $32,000 in unpaid unemployment and disability contributions, including interest and penalties. Petitioner, a musician who performed solo and with various other musicians under the trade name Trieste, did not pay unemployment and disability taxes for the other musicians with whom...

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