"respected lawyer"!!! Would you mind to provide a name? We like to consult with him/her as well.

@pani_ma_paade_jasto:

If any US company does not maintain a current account of Quarterly/Yearly Form 940 Employer's Annual Federal Unemployment tax with IRS, at the time of UB/UI, States or DOL is helpless. They always point out you to deal with the IRS to solve the matter, and I am saying from my experience. So the IRS is the king.