TPUSA, Inc. v. Unemployment Insurance Appeals of the Indiana Department of Workforce Development

OPINION

BARTEAU, Senior Judge.

STATEMENT OF THE CASE

TPUSA Inc. appeals the liability administrative law judge’s (“LALJ”) determination that TPUSA owes $125,666.33 to the Indiana Department of Workforce Development (“Department”).

We reverse and remand.

ISSUE

TPUSA presents five issues, which we consolidate into a single dispositive issue: whether the LALJ erred by determining that TPUSA owes $125,666.33 in unemployment insurance contributions, interest, and penalties for 2010 when TPUSA had no employees in Indiana in 2010 and paid no wages in Indiana in 2010.

FACTS AND PROCEDURAL HISTORY

TPUSA owns…