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That investigation revealed that an account had been established
with the Department of Workforce Development for Sandbar Whole-
sale Trust, but that that entity had not reported to the Depart-
ment of Workforce Development any wages paid by it during the
first three quarters of 1996. The audit examiner indicated in
Ms. Beamon’s request for inspection and wage information form
that, although he had made contact with the entity identified as
Sandbar Wholesale Trust, he received no response or cooperation
from that entity.31
On January 28, 1997, the Department of Workforce Development
issued a notice (January 28, 1997 notice) addressed to “Sandbar
Wholesale Trust, Barbara’s Gift Shop, 120 Main Street, Vincennes,
IN 47591". That notice showed the number (account number 413446)
that the Department of Workforce Development had assigned to the
31Ms. Beamon’s request for inspection and wage information
form contained at least three different sets of handwriting, one
that belonged to Ms. Beamon, one that belonged to the claims
deputy responsible for completing that form, and one that be-
longed to the audit examiner responsible for conducting the
investigation with respect to Ms. Beamon’s claim. It is clear
from our examination of Ms. Beamon’s request for inspection and
wage information form that the audit examiner changed the infor-
mation that was originally reported in that form as the “Em-
ployer” and “Account Number”. The audit examiner identified
“Sandbar Wholesale Trust, Barbara’s Gift Shop” as the “Employer”
and listed 413446 as the “Account Number” in that form. Account
number 413446 was the account number assigned by the Department
of Workforce Development to Sandbar Wholesale Trust. We are
unable to determine from Ms. Beamon’s request for inspection and
wage information form who was originally identified in that form
as the “Employer” and what number was originally listed in that
form as the “Account Number”.
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