PRAJA CONSTRUCTION COMPANY; STATE COMPENSATION INSURANCE FUND, CARLOS DAVIS, WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIACARLOS DAVIS, Applicant,vs.PRAJA CONSTRUCTION COMPANY;STATE COMPENSATION INSURANCE FUND, Defendants.Case No. ADJ2107498 (GOL 0098741)OPINION AND DECISION AFTER RECONSIDERATION In order to further study the factual and legal issues in this case, on June 6, 2008, we 12ý granted defendant’s petition for reconsideration of a Findings and Award issued by a workers’ compensation administrative law judge (“WCJ”) on March 27, 2008. In the March 27, 2008 decision, the WCJ had found that “[a]pplicant is entitled to a penalty under Labor Code Section 1 5 5814 in the sum of 25% of the attorney fee awarded [in a prior December 11, 2007 Findings and Award]” and that “[applicant is entitled to an attorney fee per Labor Code Section 5814.5….” 171 Previously in this matter, in a Findings and Award of December 11, 2007, it was found that, while employed as a laborer on June 7, 2005, applicant sustained admitted industrial injury to his neck, back, head, left arm “and sequelae” causing permanent total disability (100%). As relevant to the 2 0[ instant petition for reconsideration, the WCJ also found that “[t]he reasonable value of the services of Applicant’s attorneys is the sum of 12% of the present value of the Award per Goeler [sic], to be commuted from the far end of the award [sic].” After issuance of the December 11, 2007 decision, defendant neither sought reconsideration or clarification of the decision, nor did it pay applicant’s attorney any fee. On January 8, 2008, 28 days after the issuance of the December 11, 2007 decision, defendant’s counsel wrote a letter to the WCJ. The letter, which was received by the WCAB on January 9, 2008, read as follows: , “The December 11, 2007 Findings & Award awards an attorney fee of ‘12% of the present value of the award per Goeler (sic).’ “Goler v. W&J Sloane, Fire
