Patricia Windell and Debra Nichols testified as EST witnesses. In February and March 1997, Debra Nichols filed unemployment insurance documents claiming she had worked for Petitioner as an employee in 1995 and 1996. Petitioner's name did not appear in Ms. Nichols' work history records maintained by the unemployment insurance program. Her unemployment insurance office referred the matter to EST as a missing wages claim. EST then audited Petitioner.
Petitioner is in the real estate sales business.
Real estate sales is a regulated financial services industry. The real estate commission prohibits certain documents from leaving the premises of a real estate sales office such as Petitioner's. ERA requires Petitioner to use a certain type of computerized bookkeeping system. Ron Johnson is Petitioner's president. As of May 1995, Petitioner needed someone to perform data entry and computerized bookkeeping.