Capri Toppert, TotSpot v. Iowa Workforce Development

Appeal Number: 
Decision Date: 
Friday, June 14, 2013

Justin Demsky, a Field Auditor for Iowa Workforce Development (“IWD”) completed an investigation into an allegation the appellant had incorrectly classified employees from 2010 through 2012, thereby avoiding unemployment insurance contributions. Mr. Demsky determined that an employee-employer relationship existed between the appellant’s business, Totspot, and ten workers during that time period. IWD issued a decision on January 3, 2013, stating that Ms. Toppert and Totspot were determined to be liable for payment of unemployment insurance tax contributions effective January 1, 2010. Ms. Toppert timely appealed.