Appeal from the Order of the Employer Accounts Review Board, Bureau of Employment Security, in case of In Re: Wheeling-Pittsburgh Steel Corporation, No. 81-4001.
Leonard M. Mendelson, with him T. Lawrence Palmer, Hollinshead and Mendelson, for petitioner.
Robert E. Chernicoff, Assistant Attorney General, with him Stephen B. Lipson and Herbert W. Hoffman, Assistant Attorneys General, for respondent.
President Judge Crumlish and Judges MacPhail and Williams, Jr., sitting as a panel of three. Opinion by Judge MacPhail.
[ 54 Pa. Commw. Page 215]
Wheeling-Pittsburgh Steel Corporation (Petitioner) has filed this appeal from a final order of the Employer Accounts Review Board of the Department of Labor and Industry (Board) denying Petitioner's request for a redetermination of its 1976 unemployment compensation tax contribution rate and a refund. We affirm.
In 1974, the closing of Petitioner's facilities in Monessen and Allenport resulted in a lay-off of 150 employees. These employees filed for unemployment compensation benefits, which were granted. The Unemployment Compensation Board of Review affirmed the grant of benefits and Petitioner appealed to this Court. In an opinion filed on June 24, 1977, this Court
[ 54 Pa. Commw. Page 216]
reversed the decision of the Unemployment Compensation Board of Review. Wheeling-Pittsburgh Steel Corporation v. Unemployment Compensation Board of Review, 30 Pa. Commonwealth Ct. 632, 374 A.2d 1004 (1977).
On March 26, 1976, while the Petitioner's challenge to the grant of benefits was proceeding on appeal, Petitioner received a Contribution Rate Notice for 1976 pursuant to Section 301 of the Unemployment Compensation Law (Act).*fn1 Petitioner's contribution rate for 1976 was increased as a result of the $140,126.35 in benefits paid to the 150 employees. Nonetheless, Petitioner did not file an application for review of its contribution rate.*fn2
As we have noted, this Court reversed the award of benefits to the 150 employees on June 24, 1977. On August 23, 1977, Petitioner requested a credit to its account, which was issued for fiscal year 1974 in the amount of $140,126.35. On January 4, 1978, Petitioner for the first time requested a downward revision of its 1976 contribution rate and a refund of the tax it
[ 54 Pa. Commw. Page 217]
paid. The Bureau (now Office) of Employment Security (Bureau) notified Petitioner that the application for adjustment of its contribution rate for 1976 should have been filed within ninety (90) days of the Contribution Rate Notice of March 26, 1976. Because Petitioner had failed to file an application for review of the 1976 contribution rate in the time provided by Section 301 of the Act, the rate had become conclusive and binding. On October 10, 1978, the Board affirmed the ...