In Beverly California Corp. v. State, 23 Kan. App. 2d 680, 934 P.2d 992 (1997), an employer did not follow the instructions on a form furnished by the Kansas Department of Human Resources upon the filing of a claim for unemployment compensation by an employee and failed to sign the form below the certification printed thereon. The court held the employer had failed to secure standing to challenge the claim against the employer's unemployment compensation account. The court stated the employer's inattention or incompetence in completing the response form according to instructions did not amount to excusable neglect to entitle the employer to amend the response. 23 Kan. App. 2d 680, Syl. P 6. The court commented: "If the incompetence of one hired to perform a specific task were considered excusable neglect, the excusable neglect exception would swallow the rule requiring that the task be performed in the first instance." 23 Kan. App. 2d at 685.