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TPUSA, INC. v. UNEMPLOYMENT INS. APPEALS

No. 93A02-1207-EX-605.

988 N.E.2d 284 (2013)

TPUSA, INC., Appellant-Defendant, v. UNEMPLOYMENT INSURANCE APPEALS OF the INDIANA DEPARTMENT OF WORKFORCE DEVELOPMENT, Appellee-Plaintiff.

Court of Appeals of Indiana.

April 18, 2013.

Attorney(s) appearing for the Case

Thomas Deer , Todd Kaiser , Ogletree, Deakins, Nash, Smoak & Stewart, P.C., Indianapolis, IN, Attorneys for Appellant.

Gregory F. Zoeller , Attorney General of Indiana, Elizabeth Rogers , Deputy Attorney General, Indianapolis, IN, Attorneys for Appellee.

OPINION

BARTEAU, Senior Judge.

STATEMENT OF THE CASE

TPUSA Inc. appeals the liability administrative law judge's ("LALJ") determination that TPUSA owes $125,666.33 to the Indiana Department of Workforce Development ("Department").

We reverse and remand.

ISSUE

TPUSA presents five issues, which we consolidate into a single dispositive issue: whether the LALJ erred by determining that TPUSA owes $125,666.33...

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