Diversified Technical Services, Inc. v. Indiana Department of Workforce Development

Bailey, Judge.

Case Summary

Diversified Technical Services,' Inc. (“DTS”) appeals.the decision of a Liability Administrative Law Judge (“ALJ”) concluding that DTS was a successor employer that had assumed unemployment tax liabilities, upon acquiring substantially all the assets of Diverse Technical Services (“Diverse”), an entity owned by Pokey, Inc. DTS raises a single issue, whether the ALJ erred as a matter of law in concluding that DTS is a successor employer of Diverse or Pokey, Inc., 1 under Indiana Code Section 22-4-10-6(a). We reverse.

Facts and Procedural History

Pokey, Inc., an entity…