Applicant reported the earnings of Carlos the applicant as his own on his 2015 tax return.
Favours Applicant prevailed
This corroborated Applicant's testimony and supported including Carlos the applicant's earnings in calculating Applicant's average weekly wage.
From the decision · page 8Although not specifically raised as an issue in the Petition other than to argue that the
determination was not sufficiently explained, the Court utilized the payment calculation sheets for
Applicant and Carlos the applicant because the 2015 tax return confirmed that Applicant reported the
earnings of Carlos the applicant as his own. The tax return was considered because it tends to
corroborate Applicant's testimony regarding the nature of the earnings. The payment calculation
sheets also tend to corroborate Applicant's testimony since payments by the employer just
happened to cease at the time of Applicant's injury. It also did not go unnoticed that the payment
calculation sheet for Carlos the applicant that was included in the subpoenaed records of the employer
include a notation at top of the document of a date of injury of 9/21/15. The version of that same
document submitted by Defendant had the reference to the date of injury removed.
Testimony confirmed Applicant did not have an assistant, undermining the employer's claim that Carlos the applicant worked for the company.
Favours Applicant prevailed
This supported the conclusion that Carlos the applicant's earnings were actually Applicant's earnings.
From the decision · page 8Thus it appears
that there was an attempt to conceal the fact that the employer may have acknowledged that for
purposes of earnings, Applicant and Carlos the applicant were one and the same. Another factor in
considering these aforementioned documents was the testimony of Rigoberto Melo who confirmed
that Applicant did not work with an assistant. That testimony tends to vitiate the testimonial
opinion of Benjamin Rodriguez that Carlos the applicant worked for the company because Applicant
had a helper. It is also noted that the employment application that Benjamin Rodriguez Jr. cited as
a reason for his opinion that Carlos the applicant worked for the employer, was not completed or
signed. Thus, when considering all of the above factors, the Court determined that the reported
earnings of Carlos the applicant were actually the earnings of Applicant.