In re Nelson

Mercure, J. (dissenting).

We respectfully dissent. Even assuming that the Department of Labor’s failure to promptly provide the employers with unemployment insurance forms contributed to the employers’ delay in filing the completed forms and, further, that such failure may as a matter of law excuse the employers’ default if established to be a contributing cause thereof (but see, Matter of People Care [Hartnett], 170 AD2d 864; Matter of Shaheen Paint Co. [Hartnett] 162 AD2d 888), the record clearly establishes that the employers’ own lack of diligence was a significant cause of the late…