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MATTER OF AREA EMPORIUM LLC

514094

115 A.D.3d 1096 (2014)

982 N.Y.S.2d 404

2014 NY Slip Op 1787

In the MATTER OF AREA EMPORIUM LLC, Appellant. COMMISSIONER OF LABOR, Respondent.

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

Decided March 20, 2014.

The Department of Labor issued initial determinations holding Area Emporium LLC (hereinafter AE) liable for additional unemployment insurance contributions on remuneration paid to massage therapists and yoga instructors. Although AE contested the determinations and requested a hearing, the Administrative Law Judge (hereinafter ALJ) issued a default decision after AE failed to appear. AE made an application to reopen and, by decision dated November 17, 2010, the ALJ granted...

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