Court Opinion

ID: 9526612
Source: CourtListenerOpinion
Date Created: 2023-08-07 03:20:54.435757+00
Date Added: 2024-06-11T13:20:49.693641
License: Public Domain

PRESIDING JUSTICE TULLY, dissenting: This case should be remanded to the trial court. I respectfully dissent from the majority’s viewpoint, which affirms the circuit court’s judgment. The Illinois Department of Employment Security (hereinafter IDES) apparently acted in violation of the law. Section 2207 of the Unemployment Insurance Act states: "No determination and assessment of contributions, interest, or penalties shall be made, and no action for the collection of contributions, interest, or penalties which is not based upon a final determination and assessment shall be brought against any employing unit, more than four years after the last day of the month immediately following the calendar quarter in which the wages, upon which such contributions accrued, were paid.” 820 ILCS 405/2207 (West 1992). IDES made claims after more than four years had passed, revised rates retroactively utilizing current pajunents, refunds and other credits during periods of time that were barred and failed to notify employers of refunds and credits owed them. See 820 ILCS 405/2201.1 (West 1992). There seems to have been an ongoing course of conduct by IDES that should have been corrected by court order since individual administrative proceedings would not cure the problem for all members of this so-called class of employers. The majority suggests that each individual employer file an appeal under the administrative review law. However, if such employer wins, he will win for one overcharge only. Each employer will have to start over for each of the next quarter’s overcharges. This is absurd, ineffective and not in the interest of courts or the people in general. See Israel S. v. Board of Education of Oak Park & River Forest High School District 200, 235 Ill. App. 3d 652 (1992). The trial court’s order dismissing the amended complaint should be reversed and this cause reinstated for a full and proper hearing.