J. Branham Erecting & Steel Service Co. v. Kentucky Unemployment Insurance Commission

JOHNSTONE, Judge.

The issue in this appeal is whether the Kentucky Unemployment Insurance Commission may be estopped from requiring the payment of additional unemployment contributions necessitated by the application of an erroneous initial assessment at a much lower rate than provided in KRS 341.272. The Franklin Circuit Court concluded that, absent special circumstances not present in this case, the doctrine of equitable estoppel may not be utilized to preclude public agencies from fulfilling their statutory duties. We agree and affirm.

The facts as set forth in the Commission’s orders are…