Matter of JD Station Plaza Realty Inc. (Commr. of Labor)

Lahtinen, J.P.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed July 3, 2014, which assessed JD Station Plaza Realty Inc. for additional unemployment insurance contributions.

Following an audit, JD Station Plaza Realty Inc. was assessed $1,519.18 in unemployment insurance contributions based upon remuneration it paid to John DeRaffele, its sole shareholder and president. Because JD Station is a subchapter S corporation, its net income during the period in question passed through to DeRaffele, who reported it on his personal income tax returns (see 26 USC § 1366). The…