Prasad , Comm'r. The Employer's Registration Form included the information that wages had been paid, and that Petitioner had three employees. On the basis of this, EST was justified in issuing its June 26 notice of coverage. Once appealed, the Appeal Tribunal hears a case de novo. This means that the case is being heard completely new.
All parties come to the hearing on an equal footing.
While EST has a much easier burden in establishing service, it still must meet that burden. Service is the performance of labor for another, for which the person performing the service receives some sort of remuneration. Fairbanks Publishing Co, Inc. , Comm'r. In this case, for EST to meet its burden, it was only necessary to show that a worker hung sheet rock, taped sheet rock, cleaned up, or did plumbing for Petitioner, and that the worker received some remuneration from Petitioner. EST did not meet this test.