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SMRJ, INC. v. RUSSELL

No. 1-07-0112.

884 N.E.2d 1152 (2007)

378 Ill. App.3d 563

SMRJ, INC., d/b/a Four Boys Labor Service, Plaintiff-Appellant, v. Brenda RUSSELL, Director of the Illinois Department of Employment Security, and The Illinois Department of Employment Security, and Administrative Agency of the State of Illinois, and Joseph Nunes, the Director of the Illinois Department of Employment Security's Representative, Defendants-Appellees.

Appellate Court of Illinois, First District, Second Division.

December 26, 2007.

Attorney(s) appearing for the Case

(Jeffrey A. Risch, St. Charles, Sean F. Drake, Chicago, Wessels & Pautsch, P.C., of counsel), for Appellant.

(John P. Schmidt, Assistant Attorney General, Chicago, of counsel), for Appellees.

Justice HOFFMAN delivered the opinion of the court:

The plaintiff, SMRJ, Inc., d/b/a Four Boys Labor Service (SMRJ), appeals from an order of the circuit court affirming a final administrative decision issued by the Director of the Illinois Department of Employment Security (the Director). Following an audit of SMRJ's unemployment insurance contributions for 1999, the Director found that 1,350 workers who performed services pursuant to referrals by SMRJ were employees...

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