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MATTER OF NY LOVES YOGA, LLC

530335.

190 A.D.3d 1168 (2021)

136 N.Y.S.3d 807

2021 NY Slip Op 00343

In the Matter of NY Loves Yoga, LLC, Appellant. Commissioner of Labor, Respondent.

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

Decided January 21, 2021.

Attorney(s) appearing for the Case

Law Offices of Thomas Torto, New York City ( Thomas Torto of counsel), for appellant.

Letitia James , Attorney General, New York City ( Gary Leibowitz of counsel), for respondent.

Garry, P.J., Egan, Jr., Lynch, Clark and Mulvey, JJ., concur.

The Department of Labor found that yoga instructors who work for NY Loves Yoga, LLC (hereinafter NYLY) were its employees and assessed NYLY for additional unemployment insurance contributions based on remuneration paid to these individuals. NYLY opposed and requested a hearing that was scheduled for October 30, 2015. When NYLY failed to appear at the hearing, the Administrative Law Judge (hereinafter ALJ) issued a default decision. Thereafter, NYLY applied to reopen that...

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