SELECT REMEDY; ACE USA, INC.,JESIS, GERARDO GARCIA, WORKERS COMPENSATION APPEALS BOARDSTATE OF CALIFORNIAGERARDO GARCIA,,, Applicant,vs.SELECT REMEDY; ACE USA, INC.,JESIS, .Defendant(s).Case Nos.LBO 0383799OPINION AND ORDERDENYING RECONSIDERATION Defendant seeks reconsideration of the May 14, 2007 Findings and Award issued by the workers compensation administrative law judge (WCJ) wherein the WCJ found that applicant, while employed as a general laborer on October 5, 2006, sustained industrial injury to his left shoulder. The WCJ further found that applicant was “not … subject to the employer’s MPN as the employer failed to comply with the notice requirement.” Based on these findings, the WCJ awarded further medical treatment and deferred all other issues. Defendant contends that the WCJ erred in finding that it failed to prove that it had provided all required notices. Defendant argues that there is no legal requirement that an employer prepare a proof of service pursuant to Appeals Board Rule 10514 in order to establish that it provided notice as required by Administrative Director Rule 9767.12. Finally, defendant argues that applicant’s trial testimony to the effect that he did not receive MPN notices is not credible and should not have been relied upon by the WCJ. Applicant did not file an Answer. However, the WCJ issued a Repon and Recommendation on Petition for Reconsideration (Report) recommending that we dismiss defendant’s Petition for Reconsideration as untimely or deny it on the merits. Based on our review of the record and for the reasons stated below as well as for the reasons stated in the Report, which we adopt and incorporate herein, except for the portions of , the Report addressing the timeliness of defendant’s Petition for Reconsideration, we will denyreconsideration. Initially, wc note that although the WCJ recommended we dismiss reconsideration as untimely sought, we find defendant’s Pe
