A. If a claimant maintains that he or she has been paid wages during a calendar quarter from an employer who has not reported wages earned by the claimant during such quarter, whether due to the employer having failed to report wages for the claimant for that quarter or the quarterly wage report for that quarter not yet being due, the Commissioner may request a special wage report from the employer specific to the claimant.B. If the employer or its agent fails to respond to the special wage report request within seven days of the date of the mailing of the request, the Commissioner may accept a statement from the claimant as to the amount of wages paid to him or her during the quarter. Absent fraud or collusion, benefit payments based upon such a claimant's statement of earnings will be conclusive as to wages earned during that quarter.C. An employer or its agent who files a quarterly wage report or amended quarterly wage report including wages earned by the claimant within seven days of the mailing date of the special wage report request shall be deemed to have timely responded to the request.221 Neb. Admin. Code, ch. 3, § 006