STATE OF CALIFORNIA, DEPARTMENT OF CORRECTIONS, Legally Uninsured LANCE CORRIGAN WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIALANCE CORRIGAN, Applicant,vs.STATE OF CALIFORNIA, DEPARTMENT OF CORRECTIONS, LegallyUninsured, Defendant.Case Nos. ADJ7226528ADJ7225444ADJ7226547ADJ7271889(Eureka District OfficeORDER DISMISSING PETITION FOR REMOVAL; OPINION AND DECISIONAFTER RECONSIDERATION On July 19, 2011 the Workers’ Compensation Appeals Board (Appeals Board) granted reconsideration of the March 7, 2011 Finding of Fact to further study the factual and legal issues. This is our Decision After Reconsideration. In the March 7, 2011 Findings of Fact, the workers’ compensation administrative law judge found that applicant sustained an industrial injury that is conclusively presumed to have caused permanent total disability. The WCJ also found no apportionment. Defendant contends that the WCJ erred in finding that there is no apportionment of applicant’s permanent disability, arguing, in essence, that conclusively presumed permanent total disability may be subject to apportionment and that defendant should be allowed to further develop the medical record in this case on the subject of apportionment. We have considered the Petition for Reconsideration, and we have reviewed the record in this matter. We have received an Answer. The WCJ prepared a Report and Recommendation on Petition for Reconsideration (Report), recommending that the petition be denied. For the reasons discussed below, we will rescind the WCJ’s decision and return this matter to the trial level for further proceedings and a new decision. As a preliminary matter, we will dismiss defendant’s Petition for Removal because the WCJ’s March 7, 2011 decision was a “final order, decision, or award” which may be the subject of a petition for , reconsideration. (Lab. Code, § 5900(a).) Turning to the merits of defendant’s Petition for R
