INTERCONTINENTAL ART, INC.; STATE COMPENSATION INSURANCE FUND GUILLERMINA OCHOA WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIAGUILLERMINA OCHOA, Applicant,vs.INTERCONTINENTAL ART, INC.; STATE COMPENSATIONINSURANCE FUND, Defendants.Case No. ADJ962557 (LBO 0527074)OPINION AND DECISION AFTER RECONSIDERATION On February 28, 2012, we granted applicant’s Petition for Reconsideration of the December 8, 2011 Findings of Fact issued by the workers’ compensation administrative law judge (WCJ). Therein, the WCJ found that defendant may assert credit of $24,078.74 against any past or future medical expenses that defendant has yet to pay. We granted reconsideration in order to allow us time to further study the factual and legal issues in this case. We now issue our Opinion and Decision After Reconsideration. Applicant contends that the WCJ erred in allowing defendant a credit for overpayment of temporary disability (TD) and permanent disability (PD) against applicant’s award of future medical treatment arguing that the Appeals Board lacks jurisdiction to allow the credit, that the credit is barred by the doctrine of res judicata, and that the allowance of the credit is inequitable. Defendant filed an Answer. The WCJ issued a Report and Recommendation on Petition for Reconsideration (Report) recommending that we deny reconsideration. Based on our review of the record and for the reasons discussed below, we will rescind the WCJ’s decision and substitute it with a new Findings and Order finding that defendant is not entitled to credit against medical treatment for overpayment of TD and PD. This matter was originally tried on June.6, 2006 and August 22, 2006 on the issues of body parts, TD, PD, need for further medical treatment, and defendant’s claim for credit for overpayment of TD. Thereafter, the WCJ issued a January 24, 2007 Joint Findings and Award providing that applicant , sustained industrial injury to her r
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