State Tax Interest Group Meeting and Technical Session, DOL&WD / ABC Test (E1605447)

Minesh Patel has worked as an auditor with NJDOLWD for 26 years.Conducting various types of audits and investigations to determine compliance with New Jersey Unemployment and Temporary Disability Law. Audits includes random selection audits to enforce NJUI & DI Laws, status determinations, unemployment benefit claims and temporary disability benefit claims, employee-independent contractor relationship determinations, wage and Hour referral investigations to name a few. Besides audits, also participating in Appeal Tribunal telephone hearings as an expert witness in regards to employee-independent contractor issues, issues with jurisdiction of coverage to determine correct UI/DI state for a claimant, issues with officer’s compensation etc.

For the past 12 years Christopher Pfeffer has conducted audits and investigations to determine compliance with the Unemployment Compensation Law for the Department of Labor. These audits include determining status, valid claims for unemployment and disability insurance, and employee-independent contractor relationships. Mr. Pfeffer also participated in Appeals Tribunal Phone hearings as an expert witness in regards to employee-independent contractor issues and arranged for and participated in formal and informal conferences concerning objection to the findings of audits performed.

Frank Pisano, CPA, is an auditor for the audit and field services unit for the New Jersey State Department of Labor Division of Employer Accounts. He conducts audits of various types, including wage and hour investigations and unemployment and disability claims. Mr. Pisano’s auditing career spans twenty plus years with the New Jersey Department of Labor and Workforce Development. Previously, he was employed as an IRS agent for the Mid-Atlantic region. He is also a certified public accountant in the State of New Jersey.