Ind. Court Clarifies that Burden of Proof in Unemployment Tax Successorship Cases is on Government

Unemployment insurance in Indiana, like virtually all states, is financed by a tax on employers.  The employer contributions are charged proportionally against an employer’s experience account: the greater the number of unemployment claims, the more that employer must contribute to the unemployment fund.  Each …

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Indiana Court of Appeals Avoids “Absurdity” by Nixing $125,000 Unemployment Tax Assessment on Employer with No Employees in the State

Indiana Court of Appeals Avoids “Absurdity” by Nixing $125,000 Unemployment Tax Assessment on Employer with No Employees in the State

TPUSA, Inc. operated a call center and had employees in Indiana until September 30, 2009.  It filed all quarterly wage reports for unemployment insurance purposes and remitted all unemployment tax for which it was liable through that date.  The company filed a wage report for the fourth quarter of 2009 showing …

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