EMORY LAMAR "BUDDY" HUNT, APPELLANT,
v.
STAFF LEASING AND LIBERTY MUTUAL INSURANCE COMPANY, APPELLEES
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Claimant appeals a workers' compensation judge's dismissal for lack of jurisdiction, challenging the employer/carrier's refusal to correct erroneous 1099 tax forms for attendant care benefits. The appellate court reverses, holding that correcting the reporting error is within the judge's statutory authority as a matter of workers' compensation administration, not a tax dispute.
The Judge of Compensation Claims had jurisdiction to order the employer/carrier to correct its reporting error. The issue was not a tax dispute but rather a workers' compensation matter involving proper administration of medical benefits under section 440.13(2)(b), Florida Statutes, and the judge's authority under section 440.33(1) to effectuate appropriate provision of benefits.
[1] A Judge of Compensation Claims has jurisdiction to order an employer/carrier to correct its records regarding the provision of medical benefits when an error in reporting…
[2] An employer/carrier's reporting error to the IRS concerning attendant care payments, which results in tax liability for the claimant, is not solely a tax dispute but rela…
Previewing 2 of 3 headnotes on this case. FLexlaw’s editorially structured points of law — every proposition, pinpointed — are reserved for members.
Join FLexlaw to unlock all legal intelligence“The issue before the JCC was not a tax dispute. Rather, it involved Claimant's attempt to have the E/C correct an admittedly harmful technical error in the manner by which it provided medical benefits to Claimant.”
Establishes the distinction between a workers' compensation matter and a tax dispute, which was central to the jurisdictional issue.
Previewing 1 of 3 key quotes on this case — the court’s exact language, pinpointed for members.
Join FLexlaw to unlock all legal intelligenceThe employer/carrier paid attendant care benefits to Claimant's wife but incorrectly filed 1099 forms attributing the income to Claimant's social secu…
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PER CURIAM.
Claimant appeals the Judge of Compensation Claims’ (JCC) ruling that she lacked jurisdiction to require the employer/carrier (E/C) to correct its records with regard to benefits it provided Claimant. We reverse.
The E/C paid attendant care to Claimant’s wife, but filed 1099 forms attributing the income to Claimant’s social security number. The E/C’s error resulted in a substantial tax liability for Claimant. Claimant sought to have the E/C correct its records and send corrective documents to the IRS to cure the problem.
The E/C acknowledged its error and the consequences to Claimant flowing therefrom, but declined to correct its error. Instead, the E/C argued the JCC lacked jurisdiction to resolve the issue because it was essentially a tax dispute. The JCC agreed and, in so doing, erred.
The issue before the JCC was not a tax dispute. Rather, it involved Claimant’s attempt to have the E/C correct an admittedly harmful technical error in the manner by which it provided medical benefits to Claimant.
Section 440.13(2)(b), Florida Statutes, requires an e/c to provide attendant care in a certain manner. The E/C here reported the payments to the IRS as if it had paid them to Claimant and not his attendant-care provider. Pursuant to section 440.33(1), Florida Statutes, which provides the JCC has the power to “do all things conformable to law which may be necessary to enable the judge effectively to discharge the duties of her ... office,” the JCC had jurisdiction to effect the appropriate provision of medical benefits in accordance with the statute. Because the JCC had jurisdiction to order the E/C to correct its reporting mistake, we REVERSE and REMAND for proceedings consistent with this opinion.
LEWIS and THOMAS, JJ., and LAWRENCE, JR., L. ARTHUR, Senior Judge, concur.