PharmFlex, Inc. v. Division of Employment Security

BRECKENRIDGE, Presiding Judge.

PharmFlex, Inc., appeals from the Labor and Industrial Relations Commission’s ruling that PharmFlex did not show good cause to extend the time period to appeal the determination by a deputy of the Division of Employment Security that PharmFlex was liable for unemployment taxes. The Commission’s decision was based upon 8 CSR 10-5.040(4), which defines “good cause” as “those circumstances which are completely beyond the reasonable control of the party and then only if that party acts as soon as practical under the circumstances.” On appeal, PharmFlex contends that…