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with respect to such claims. At those times, as part of its
administration of such claims, the Department of Workforce
Development established and maintained a separate account for
each employer who had employees working in the State of Indiana,
including an account for Barbara’s Gift Shop. The Department of
Workforce Development maintained such an account for Barbara’s
Gift Shop at all relevant times, at least through the year 1997.
Prior to January 1, 1996, Barbara’s Gift Shop timely filed
quarterly reports with the Department of Workforce Development
and maintained its employer account in good standing (i.e., made
payments into that account). During the two-year period 1996
through 1997, the Department of Workforce Development continued
to maintain an employer account for Barbara’s Gift Shop; however,
Barbara’s Gift Shop did not timely file quarterly reports or make
any payments into its employer account.
Beginning no later than January 10, 1997, the Department of
Workforce Development maintained an employer account for Sandbar
Wholesale Trust. The Department of Workforce Development estab-
lished that account and assigned the number 413446 to that
account on a date not disclosed by the record after having
received a certain number of claims for unemployment benefits
from individuals who claimed (e.g., by presenting canceled
checks) that they had received wages from an entity using the
name Sandbar Wholesale Trust. In order to establish an employer
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