Matter of Highgate Hotels, L.P. (Commissioner of Labor)

Summary

The Appellate Division, Third Department, affirmed a decision of the Unemployment Insurance Appeal Board holding that Highgate Hotels, L.P.'s request for a hearing to challenge an unemployment insurance contribution determination was untimely. The court held that notice sent to Highgate's designated representative satisfied the statutory notice requirement and declined to apply equitable estoppel.

Holdings

1. Highgate's September 2023 request for a hearing was untimely because Labor Law § 620(2) requires an employer to request a hearing within 30 days after mailing or personal delivery of the determination, and Highgate offered no evidence that Equifax did not receive the November 2022 notice.
2. This case did not present the rare circumstances warranting equitable estoppel against the Department's assertion that Highgate's hearing request was untimely.

Questions Presented

1. Whether Highgate's September 2023 request for a hearing was timely under Labor Law § 620(2) when the Department mailed the determination to Highgate's designated representative in November 2022.
2. Whether the Department should be equitably estopped from asserting the untimeliness of Highgate's hearing request.

Disposition

affirmed