JAMES W. LUCAS, Appellant,
BOARD OF REVIEW, DEPARTMENT OF LABOR and VOXRED INTERNATIONAL, L.L.C., Respondents.
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION
Argued September 9, 2013.
On appeal from the Board of Review, Department of Labor, Docket No. 266, 534.
James W. Lucas, appellant, argued the cause pro se.
Alan C. Stephens, Deputy Attorney General, argued the cause for respondent Board of Review (John J. Hoffman, Acting Attorney General, attorney; Lewis A. Scheindlin, Assistant Attorney General, of counsel; Mr. Stephens, on the brief).
Respondent Voxred International, L.L.C. has not filed a brief.
Before Judges Ashrafi and St. John.
Appellant James W. Lucas appeals from a final decision of the Board of Review finding him disqualified from benefits from November 29, 2009, on the ground that he lacked sufficient base year weeks or base year wages in employment, N.J.S.A. 43:21-4(e). Our examination of the record satisfies us that the Board's final decision was properly premised on facts in the record and is consonant with relevant statutory provisions. Accordingly, we affirm.
The record discloses the following facts and procedural history leading to the administrative determination under review.
Lucas filed a claim for unemployment benefits on November 29, 2009. A determination by a deputy claims examiner mailed on December 23, 2009, held Lucas ineligible for benefits from November 29, 2009, on the ground that his employer was a limited liability company "with a 1065 filing return." Lucas appealed the determination and a hearing was held before the Appeal Tribunal on March 9, 2010. On March 30, 2010, the Appeal Tribunal affirmed the deputy's determination that Lucas's benefit claim was invalid under N.J.S.A. 43:21-4(e) because he lacked sufficient base year weeks or base year wages. Lucas appealed to the Board and, on September 27, 2010, the Board affirmed the decision of the Appeal Tribunal.
Lucas appealed the Board's decision to us. On June 29, 2011, on the Board's application, we remanded the matter to the Board for a new hearing and decision. The Board reopened the matter, set aside its prior decision, and remanded it to the Appeal Tribunal for a new hearing to take testimony. The Board requested information concerning Lucas's job title, the nature of his job, the amount of compensation received, and corresponding amount of interest he held in the partnership from 2002 through December 31, 2008. The Board also requested the organizational information concerning Voxred International, LLC, (Voxred) a copy of its 1065 federal tax return forms,  and any W-2 forms, and copies of form K-1.
A limited liability company (LLC) may be classified for federal income tax purposes as a partnership, a corporation, or an entity disregarded as an entity separate from its owner by applying the rules in the Department of Treasury regulations. Treas. Reg. §301.7701-3 (as amended in 2006). However, pursuant to the entity classification rules, a domestic entity with more than one member will default to a partnership. Thus, an LLC with multiple owners can either accept its default classification as a partnership, ...