(820 ILCS 405/705) (from Ch. 48, par. 455)
Sec. 705.
Effect of finality of finding of claims adjudicator, referee,
or board of review - estoppel.
If, in any "finding" made by a claims adjudicator or in any decision
rendered by a Referee or the Board of Review, it is found that the claimant
has been paid wages for insured work by any employing unit or units in his
base period, and such "finding" of the claims adjudicator or decision of
the Referee or the Board of Review becomes final, each such employing unit
as shall have been a party to the claims adjudicator's "finding" as
provided in Section 701, or to the proceedings before the Referee, or the
Board of Review, and shall have been given notice of such "finding" of the
claims adjudicator, or proceedings before the Referee or the Board of
Review, as the case may be, and an opportunity to be heard, shall be
forever estopped to deny in any proceeding whatsoever that during such base
period it was an employer as defined by this Act, that the wages paid by
such employing unit to the claimant were wages for insured work, and that
the wages paid by it for services rendered for it by any individual under
circumstances substantially the same as those under which the claimant's
services were performed were wages for insured work.
(Source: P.A. 77-1443.)
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