September 2009

By: Nancy E. Joerg, Esq.

After an Illinois Department of Employment Security (IDES) audit of your company, the IDES sends you an Audit Findings Letter. The Audit Findings Letter alerts you that you will soon be receiving the Determination & Assessment (tax bill). However, the Audit Findings Letter does not inform you that you may be receiving multiple Determinations & Assessments , possibly spread over several months!

It used to be that just one Determination & Assessment would be issued to cover the entire timeframe of the audit. Times have changed. The IDES is now issuing (with no warning or notice!) multiple Determinations & Assessments for different quarters, years, etc.

URGENT! You must timely protest each and every Determination & Assessment that you receive.

Some poor folks have mistakenly thought that the multiple Determinations & Assessments are merely duplicative and they therefore did not protest each Determination & Assessment. They therefore lost all rights to appeal the audit results covered by the time periods that were not protested. Because they could no longer appeal, the Determination & Assessment became final, due and owing.

Some folks have also mistakenly believed that the IDES “Statement of Account” is the Determination & Assessment.

Be sure to timely protest EACH AND EVERY Determination & Assessment. Check which quarters it applies to. And, remember, that if you are even one day late, you will lose all rights to protest and go to a Hearing and your Assessment(s) will be final.

Remember… Get competent legal representation immediately in the face of an IDES audit, especially on the subject of independent contractor status. Get help as soon as you receive your Notice of Audit – and do not wait until you are in trouble and hit with an Assessment that you must protest before you really get your defense strategy and information in the proper order.

FREE INFORMATION: If readers would like free information about Section 212(A), (B), and (C) [this is the section of the Illinois Unemployment Insurance Act pertaining to independent contractor status] or Section 212.1 [this is the section of the Illinois Unemployment Insurance Act pertaining to independent contractor truck owner-operators], please call Wessels Sherman Legal Assistant Tammy Nelson at 630-377-1554.

CDs: We have several popular CDs about independent contractor status “do’s and don’ts.” Look on our website ( /) to view the entire list of CDs. These professionally recorded CDs are $48. The CDs have many practical tips, easy solutions, and common sense ideas for management on the independent contractor versus employee issue. To order, call Ashlei at 630-377-1554.

Questions? Please contact WS Shareholder and Senior Attorney Nancy E. Joerg in our St. Charles, IL office at (630) 377-1554, or najoerg@wesselssherman.com.