Perovich v. Bituminous Consulting & Contracting Co.

OPINION

SCHUMACHER, Judge

The Department of Economic Security determined that relator Robert Perovich was personally liable for the unpaid unemployment tax liability of his employer, Bituminous Consulting & Contracting Co., Inc. The commissioner’s representative affirmed the determination. We reverse.

FACTS

Perovich was a full-time seasonal employee of Bituminous, working approximately May through November for several years. He was neither an officer nor a director of the company. At his employer’s direction, Perovich signed some of the company’s reports -to the department, some of the checks it…