FREMCO petitioned the Pennsylvania Commonwealth Court, seeking a writ of prohibition and writ of mandamus to set aside a settlement agreement as void ab initio due to the incapacity of FREMCO’s Chief Officer. In addition, FREMCO’s petition requested the Court to allow a challenge to an assessment for unemployment compensation taxes nunc pro tunc. The Department of Labor and Industry filed preliminary objections, asserting that the Court lacked subject matter jurisdiction. The Court sustained the preliminary objection to jurisdiction and transferred the petition to the Department.