In re Kasses

On June 21, 1956 notice was sent to the copartnership employer by the appellant Industrial Commissioner of a revised determination of liability for unemployment insurance contributions dating back to the fourth quarter of 1952. The official notice stated that if a “ hearing is desired ’ ’ against the determination “ request ” must be made within 20 days.

The statute (Labor Law, § 620, subd. 2) provides that an aggrieved employer ‘ ‘ may apply to the commissioner for a hearing within twenty days ” of a determination.

Neither the statute, the notice to this employer, nor the rules of the Appeal…