In re Rosenthal

—Appeal from a decision of the Unemployment Insurance Appeal Board, filed February 13, 1998, which, inter alia, assessed Allen M. Rosenthal for additional unemployment insurance contributions.

Allen M. Rosenthal is an attorney whose practice involved the collection of delinquent accounts. While Rosenthal’s staff includes individuals he considers employees, he also pays debt collectors whom he regards as independent contractors. Rosenthal testified that he obtained the services of the collectors primarily through newspaper advertisements. Rosenthal would train the collectors with respect to…