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Trust did not open this account and has paid no money into this
account. J A Beamon was an independent contractor starting
October 13, 1995 until December 23, 1996.”
On May 7, 1997, the Department of Workforce Development
issued a notice to Sandbar Wholesale Trust entitled “Notice of
Complete Disposition of Business to Acquirer” (May 7, 1997
notice). That notice stated:
YOU [SANDBAR WHOLESALE TRUST] BECAME THE SUCCESSOR
EMPLOYER TO THE NAMED DISPOSER [MARVIN L. & BARBARA J.
BARMES] UNDER THE PROVISIONS OF THE INDIANA CODE 22-4-
9-3. IN ACCORDANCE WITH THE PROVISIONS OF THE ACT,
YOUR ACCOUNT ASSUMED THE EMPLOYMENT EXPERIENCE OF YOUR
PREDECESSOR. YOUR CONTRIBUTION RATE FOR THE YEAR OF
ACQUISITION IS 1.1000%. YOUR CONTRIBUTION RATE FOR THE
CURRENT YEAR IS 5.5000%.
IF YOU DISAGREE WITH THE DETERMINATION, YOU MAY FILE A
FORMAL WRITTEN PROTEST WITHIN FIFTEEN (15) DAYS FROM
THE DATE OF THIS NOTICE. PLEASE USE YOUR NEW ACCOUNT
NUMBER 413446 ON ALL FUTURE CORRESPONDENCE. ADDITIONAL
INFORMATION REGARDING YOUR RESPONSIBILITIES IS BEING
SENT UNDER SEPARATE COVER.
OUR RECORDS SHOW YOU ACQUIRED 100% OF THE BUSINESS ON
10/12/95 FROM DISPOSER: 138071.
In response to the May 7, 1997 notice, on May 11, 1997,
petitioners executed a document entitled “AFFIDAVIT” and “FORMAL
WRITTEN PROTEST” (protest affidavit). In the protest affidavit,
petitioners stated:
Sandbar Wholesale Trust that acquired dba Barmes Whole-
sale/dba Barbara’s Gift Shop did not become the succes-
sors of the employees. They were all terminated prior
to the business transfers. Marvin L. & Barbara J.
Barmes let their employees go before the transfer of
the business and they were not passed onto Sandbar
Wholesale Trust.
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