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PEOPLE 2.0 GLOBAL v. COM., DEPT. OF LABOR

No. 1972 C.D. 2013

105 A.3d 824 (2014)

PEOPLE 2.0 GLOBAL, INC., Petitioner, v. COMMONWEALTH of Pennsylvania, DEPARTMENT OF LABOR AND INDUSTRY, OFFICE OF UNEMPLOYMENT TAX SERVICES, Respondent.

Commonwealth Court of Pennsylvania.

Decided November 20, 2014.

Attorney(s) appearing for the Case

Brian Nugent , Fort Collins, CO, for petitioner.

Arthur Selikoff , Assistant Counsel, Harrisburg, for respondent.

BEFORE: DAN PELLEGRINI, President Judge, and BONNIE BRIGANCE LEADBETTER, Judge, and ROBERT SIMPSON, Judge.

OPINION

People 2.0 Global, Inc. (People) petitions for review of the order of the Department of Labor and Industry (Department) affirming the assessment of a $10,000 penalty, which was imposed as a result of People's failure to file a quarterly report [commonly referred to as the Professional Employer Organization...

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