In re Total Coverage Agency, Inc.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed October 14, 2004, which assessed penalties against Total Coverage Agency, Inc. pursuant to Tax Law § 685 (v) (1).

Total Coverage Agency, Inc. (hereinafter TCA) failed to file quarterly combined withholding, wage reporting and unemployment insurance returns (NYS-45 forms) for eight quarters in 2001, 2002 and 2003. Finding that there was not reasonable cause for the failure to file the NYS-45 forms, the Unemployment Insurance Appeal Board sustained an assessment of penal*1237ties pursuant to Tax Law § 685 (v) (1) in the amount…