1. The Administrator may, upon his or her own motion or upon application of an employing unit, and after notice and opportunity for the employing unit to submit facts, make determinations with respect to whether an employing unit constitutes an employer and whether services performed for or in connection with the business of an employing unit constitute employment for that employing unit.
2. The Administrator may, upon his or her own motion or upon the application of an employing unit, make a determination that substantially common ownership, management or control exists between any two or more employers.
3. Appeal from any such determination may be taken in the manner prescribed by this chapter for the appeal of determinations respecting benefits.
4. A determination of the Administrator which has not been appealed, or of the Appeal Tribunal, the Board of Review or the district court on appeal, together with the record, may be introduced in any proceeding involving a claim for benefits, and is conclusive as to the facts and the determination, unless the claimant introduces substantial evidence controverting a material fact so found.