Iowa Admin. Code r. 871-25.5

Current through Register Vol. 47, No. 6, September 18, 2024

Rule 871-25.5 - Allegation of employing unit fraud

The following is the general procedure to be followed by the investigation and recovery unit in an employing unit fraud investigation:

(1) Upon receipt of an allegation of employing unit fraud the party making the allegation will provide sufficient information to proceed with an investigation. Information such as the identification and location of the employing unit, the individual or group of individuals suspected of fraudulent action, and what fraudulent action is occurring will be provided, if possible.

(2) The allegation will be promptly forwarded to the investigation and recovery unit for investigation.

(3) The investigation and recovery unit may seek the assistance and expertise of the tax unit staff.

(4) If the findings, revealed through the investigation by the investigation and recovery unit, indicate that misrepresentation occurred on the part of the employer, an informal fact-finding interview will be scheduled for the party or parties to allow them an opportunity to present testimony either refuting or affirming the allegation of employer fraud.

(5) If the employer wishes to invoke the fifth amendment, the investigator can require the employer to answer all questions. However, the employer cannot be prosecuted on the basis of any transaction, matter, or issue concerning which such employer is compelled, after having invoked the privilege against self-incrimination, to testify or produce evidence.

(6) In the event a workforce development office receives an allegation, the office will forward such information to the investigation and recovery unit, provided the communication identifies and supplies sufficient information to proceed with an investigation.

This rule is intended to implement Iowa Code sections 96.16 and 96.11(10).

Iowa Admin. Code r. 871-25.5

Amended by IAB August 2, 2017/Volume XL, Number 3, effective 9/6/2017

Amended by IAB May 23, 2018/Volume XL, Number 24, effective 6/27/2018