Summary of Timothy J. Kock - Denial of Petition For Reconsideration

Employer called the Board and notified it of his intent to appeal on July 28, 1998. The Board sent Employer an appeal form on July 31, 1998. On October 16, 1998 the Board closed the file because the completed appeal form was not received from Employer. On November 9, 2000, after Employer got a penalty collection notice, Employer phoned and asked that its appeal be reopened. In a December 6. 2000 letter, Employer stated that it had completed and returned the appeal form in August, 1998. The Board sent Employer a new appeal form on January 12, 2001. Employer returned the completed form on January 23, 2001 with a request to reopen the case because Employer was not aware that the Board hadn't received the appeal form in August, 1998. The request was denied because Employer offered no proof that it had mailed the completed appeal form in August, 1998 and the form received January 23, 2001 was more than 2 years late. By that and related deficiencies Employer failed to show that it exercised "the degree of care a reasonably prudent person would undertake in dealing with his or her most important legal affairs."

Timothy J. Kock 01-9135
November 20, 2001