Hantman, Inc. v. Office of UC Tax Services
http://www.aopc.org/OpPosting/CWealth/out/36CD07_7-11-07.pdf
Nunc pro tunc appeal denied where agency rejected the credibility of petitioner's claim that he had a psychological disability -- a phobia about forms.
As a rule, time limits for appeals are mandatory, absent
        - fraud or manifestly wrongful or negligent conduct of admininstrative authorities
        - non-negligent circumstances of appellant or his/her counsel, if                
              - the appeal is filed shortly after expiration date and                
              - the appellee is not prejudiced (Bass - 401 A2d 1133 (Pa. 1979)
        - unexpected illness/hospitalization (Cook - 671 A2d 1139 (Pa. 1996))
Even in those case, the party attempting to file an appeal nunc pro tunc carries a "heavy burden to justify an untimely appeal."
 
