Tobey-Karg Sales Agency, Inc. v. Pennsylvania Department of Labor & Industry
Commonwealth Court of Pennsylvania
1Opinion of the Court
OPINION BY
Judge COHN JUBELIRER.
Tobey-Karg Sales Agency, Inc. (Tobey-Karg) petitions for review of the Order of the Pennsylvania Department of Labor and Industry (Department) denying To-bey-Karg’s Petition for Reassessment of a Notice of Assessment (Petition) filed by the Office of Unemployment Compensation Tax Services (OUCTS). The Notice of Assessment (Notice) issued by OUCTS characterized Tobey-Karg’s sales representatives as employees, not independent contractors, and assessed Tobey-Karg for past unpaid Unemployment Compensation (UC) contributions, interest, and penalties on wages not…
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