Feed for /code/admin_code/dwd/100_150/113 PDF
Register June 2007 No. 618
Chapter DWD 113
SETTLEMENT OF DISPUTES AND COMPROMISE OF LIABILITIES
DWD 113.001 Definitions.
DWD 113.01 Purposes.
DWD 113.02 Settlement.
DWD 113.03 Compromise of employer liability.
DWD 113.04 Compromise of personal liability.
DWD 113.05 General procedural provisions.
DWD 113.06 Disposition of warrants.
DWD 113.07 Reopening compromised liability.
Ch. DWD 113 Note Note: Chapter ILHR 113 was effective on March 1, 1994, except that ss. ILHR 113.03 and 113.04 are also applicable to installment payment agreements entered on or after January 7, 1990. Chapter ILHR 113 was renumbered Chapter DWD 113 under s. 13.93 (2m) (b) 1., Stats. and corrections made under s. 13.93 (2m) (b) 6. and 7. Stats., Register, June, 1997, No. 498.
DWD 113.001 DWD 113.001 Definitions.
DWD 113.001(1)(1)In general. Except as provided in sub. (2), unless the context clearly indicates a different meaning, the definitions in ch. DWD 100 apply to this chapter.
DWD 113.001(2) (2)In this chapter. Notwithstanding ch. DWD 100, the following words and phrases have the designated meanings unless the context clearly indicates a different meaning:
DWD 113.001(2)(a) (a) "Action" means a circuit court proceeding for judicial review of a commission decision or an appeal to either the court of appeals or the supreme court.
DWD 113.001(2)(b) (b) "Decision" means a written resolution by an administrative law judge of an appeal from a determination or a written resolution of a petition for review by the commission or a written resolution of an action for judicial review by a court of competent jurisdiction.
DWD 113.001(2)(c) (c) "Determination" means an initial determination issued under s. 108.10 (1), Stats.
DWD 113.001(2)(d) (d) "Employer", in addition to the meaning contained in s. 108.02 (13), Stats., includes an employing unit which was formerly an employer under s. 108.02 (13), Stats.
DWD 113.001 History History: Cr. Register, February, 1994, No. 458, eff. 3-1-94, r. (intro.), (5), renum. (1), (4), (6) and (7) to be (2) (a), (b), (c) and (d), renum. (2), (3), (8), (9) and (10) to be 110.02 (9), (10), (44), (51) and (52), cr. (1), (2), Register, September, 1995, No. 477, eff. 10-1-95.
DWD 113.01 DWD 113.01 Purposes.
DWD 113.01(1)(1) As required under s. 108.10 (8), Stats., this chapter establishes standards for:
DWD 113.01(1)(a) (a) The settlement of disputes between the department and parties to determinations, decisions or actions.
DWD 113.01(1)(b) (b) The compromise of liabilities for contributions, reimbursements in lieu of contributions, interest, penalties and costs assessed under ch. 108, Stats.
DWD 113.01(2) (2) This chapter does not affect the application of s. 108.10 (1) and (6), Stats.
DWD 113.01 History History: Cr. Register, February, 1994, No. 458, eff. 3-1-94.
DWD 113.02 DWD 113.02 Settlement.
DWD 113.02(1)(1) Under s. 108.10 (8), Stats., the department may settle in whole or in part:
DWD 113.02(1)(a) (a) Any determination which has been appealed, which has not become final and which has been referred from the bureau of tax and accounting to the bureau of legal affairs; and
DWD 113.02(1)(b) (b) Any decision or action which has not become final.
DWD 113.02(2) (2) Settlement shall be based upon advice of counsel for the unemployment compensation division, who shall certify that, after having fully investigated the matter, it is his or her opinion that one or more of the following conditions exists:
DWD 113.02(2)(a) (a) The department has made an error of law or fact which, if corrected, would negate or change the initial determination issued in the case.
DWD 113.02(2)(b) (b) Given the available evidence, there is significant doubt as to the ability of the department to prevail in the dispute with respect to one or more specific issues and there is little or no likelihood of producing sufficient additional evidence in favor of the department regarding the issues prior to or at a hearing under s. 108.10 (2), Stats.
DWD 113.02(2)(c) (c) Prior to a hearing under s. 108.10 (2), Stats., the department has discovered additional relevant and material evidence which would negate or change the initial determination in the case.
DWD 113.02(2)(d) (d) Given the evidence in the record or the nature of a decision at a lower level, or both, there is significant doubt as to the ability of the department to prevail on appeal with respect to one or more specific issues.
DWD 113.02(2)(e) (e) All or part of any interest liability was incurred as a result of undue delay on the part of the department such that there is valid reason to cancel that liability.
DWD 113.02(2)(f) (f) There are valid legal defenses of estoppel or laches against the department as to all or part of the initial determination(s).
DWD 113.02(3) (3) A settlement may be implemented by any one or more of the following methods:
DWD 113.02(3)(a) (a) Under s. 108.10 (1), Stats., the department may amend any initial determination affected by the settlement prior to a hearing on the determination(s).
DWD 113.02(3)(b) (b) Under s. 108.10 (1), Stats., the department may set aside the applicable initial determination(s) prior to a hearing on the determination(s) and issue whatever new initial determination(s) are necessary to reflect the terms of the settlement.
DWD 113.02(3)(c) (c) The department and the opposing party may enter into a written stipulation which sets forth the terms of the settlement. The stipulation is subject to the approval of the administrative law judge assigned to the case.
DWD 113.02(3)(d) (d) The opposing party may withdraw all or part of the appeal of the department's initial determination(s).
DWD 113.02 History History: Cr. Register, February, 1994, No. 458, eff. 3-1-94.
DWD 113.03 DWD 113.03 Compromise of employer liability.
DWD 113.03(1)(1) Under s. 108.10 (8), Stats., the department may compromise the liability of any employer as established in any final determination, decision or action, together with any subsequent collection costs, if:
DWD 113.03(1)(a) (a) The employer makes a sworn application for the compromise of the employer's liability to the department, including a financial statement if requested, in such form as the department prescribes;
DWD 113.03(1)(b) (b) The employer is not a government unit;
DWD 113.03(1)(c) (c) The employer is not the debtor in a case under the United States bankruptcy code with respect to any liability under ch. 108, Stats., which is not dischargeable in bankruptcy unless:
DWD 113.03(1)(c)1. 1. In a case under chapter 7 of the bankruptcy code, there are insufficient assets to pay the liability in full under with the statutory order of distribution; or
DWD 113.03(1)(c)2. 2. In a case under chapter 11 or 12 of the bankruptcy code, the confirmed plan of reorganization provides for the sale of or distribution to creditors of all of the property of the employer and there are insufficient assets to pay the liability.
DWD 113.03(1)(d) (d) With respect to an employer that is a nonprofit organization and whose liability or any part of whose liability was incurred while subject to reimbursement financing status under s. 108.151 (2), Stats., the employer's assurance of reimbursement has either been applied to the liability or the application for compromise provides for such assurance; and
DWD 113.03(1)(e) (e) The department finds that the employer is unable to pay the full amount of the contributions or payments in lieu of contributions, interest, penalties and costs, except, with respect to an employer still in the same business or operation as when the liability sought to be compromised was incurred:
DWD 113.03(1)(e)1. 1. The employer's application for compromise must offer payment in an amount not less than the unpaid contributions or unpaid payments in lieu of contributions, including any contributions owed as a successor under s. 108.16 (8) (f), Stats.;
DWD 113.03(1)(e)2. 2. The required payment of all interest, penalties or costs would pose an immediate threat to the financial viability of the employer; and
DWD 113.03(1)(e)3. 3. Current contributions or payments in lieu of contributions are being paid.
DWD 113.03(2) (2) If the conditions of sub. (1) are satisfied, the department shall determine the amount that the employer is able to pay and may issue an acceptance of the application for compromise in the determined amount.
DWD 113.03(3) (3) Notwithstanding the exception in sub. (1) (e), the department may compromise unpaid contributions on wages for domestic service arising under s. 108.02 (13) (d), Stats., for any time period prior to the effective date of the existence of a fiscal agent or fiscal intermediary under s. 46.27 (5) (i), Stats.
DWD 113.03(4) (4) Notwithstanding sub. (1) (e), in determining the amount of the accepted compromise, the department may consider whether:
Loading...
Loading...
The Wisconsin Administrative Code on this web site is updated on the 1st day of each month, current as of that date. See also Are the Codes on this Website Official?