APPEAL FROM THE CIRCUIT COURT OF COOK COUNTY. HONORABLE DOROTHY KIRIE KINNAIRD, JUDGE PRESIDING.
As Corrected July 2, 1997. As Corrected July 7, 1997. Released for Publication July 21, 1997.
Presiding Justice Wolfson delivered the opinion of the court. McNAMARA and Cerda, JJ., concur.
The opinion of the court was delivered by: Wolfson
PRESIDING JUSTICE WOLFSON delivered the opinion of the court:
This case is about the way the Illinois Department of Employment Security (IDES) treats corporate overpayments of unemployment insurance assessments.
The Heidenhain Corporation overpaid. First, it received a credit for the overpayment, later the credit was removed. When Heidenhain discovered it had lost its credit, it complained to the IDES Director. The Director would not hear the claim because Heidenhain waited too long.
Heidenhain sued the Director. The suit was dismissed by the trial court because Heidenhain did not pursue its administrative remedies. Heidenhain appeals that dismissal. We affirm.
The plaintiff-appellant in this case is Heidenhain Corporation (Heidenhain). The defendant-appellee is Lynn Quigley Doherty (the Director), the Director of the Illinois Department of Employment Security (the Department).
Heidenhain sued the Director in a class action suit. It contended that the Director had improperly refused to return to it and other class members credits which the Department had previously given them. It claimed the Department had taken away the credits without notice or opportunity to be heard.
The plaintiff alleged the following facts:
Occasionally, employers overpay their unemployment insurance assessment because of mathematical errors. Before January 1, 1988, if the Department discovered this error, it automatically adjusted the account, crediting the overpayment to a later quarter.
If an employer later underpaid its assessment, the Department used the credit to make up the difference. Otherwise, the Department rolled over the credit to the next quarter. Possibly, the credit rolled over and remained in an employer's account for years. The accounts were adjusted to reflect these credits.
The employers did not have to take any action to earn these credits. The Department never told the employers the credits were in their accounts. Unless the employers discovered their ...