In re the Claim of Abdul

Appeal from a decision of the Unemployment Insurance Appeal Board, filed March 15, 1990, which, upon reconsideration, ruled that claimant was disqualified from *743receiving unemployment insurance benefits because her employment was terminated due to misconduct.

The record establishes that claimant altered the due date of a Federal withholding tax payment causing the employer to incur a penalty for late payment. She never informed the employer that the payment was late and offered no explanation when questioned by the employer. Although claimant testified at the hearing that she changed the date…