The New Jersey Appellate Division ruled that the petitioner must return more than $5,000 because he was not eligible for the New Jersey unemployment benefits he received through the CARES Act. The record revealed that the petitioner voluntarily left his job for personal reasons. And he was not unemployed for reasons related to the pandemic as outlined in the CARES Act nor unemployed otherwise under the Pandemic Unemployment Assistance.

*The petitioner’s name is Mathew T. Sullivan. He has no relation to Matthew F. Sullivan, who authored this summary and is a partner at Sullivan | Simon.