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KENNETH S. HANTMAN, INC. v. OUCTS

928 A.2d 448 (2007)

KENNETH S. HANTMAN, INC., Petitioner v. OFFICE OF UNEMPLOYMENT COMPENSATION TAX SERVICES, Respondent.

Commonwealth Court of Pennsylvania.

Decided July 11, 2007.

Attorney(s) appearing for the Case

Joel M. Flink, Philadelphia, for petitioner.

Jane C. Pomerantz, Harrisburg, for respondent.

BEFORE: LEADBETTER, President Judge, FRIEDMAN, Judge, and McCLOSKEY, Senior Judge.

OPINION BY Senior Judge McCLOSKEY.

Kenneth S. Hantman, Inc. (Petitioner) petitions for review of a final decision and order of the Secretary of the Department of Labor and Industry (the Department), denying its request for nunc pro tunc review and re-determination of its 2002, 2003 and 2004 contribution rates. We now affirm.

Kenneth S. Hantman was the president and sole owner of Petitioner. Petitioner engaged...

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