IN THE MATTER OF SCHWARTZ


17 A.D.3d 903 (2005)

793 N.Y.S.2d 610

In the Matter of BECK SCHWARTZ, Respondent. DURHON OLDHAM NATIONAL INCOME LIFE, Appellant; COMMISSIONER OF LABOR, Respondent.

Appellate Division of the Supreme Court of the State of New York, Third Department.

April 21, 2005.


On July 3, 2003, the Department of Labor issued an initial determination assessing Durhon Oldham National Income Life (hereinafter the employer) for unemployment insurance contributions attributable to remuneration paid to certain insurance agents. On September 16, 2003, the employer's counsel advised the Department that the employer did not receive the initial determination until September 11, 2003 and requested an extension of time to respond. On October 1, 2003, the employer...

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