The Employment Department UI Tax Section issues certain documents that can be appealed if the employer does not agree with the Department’s decision. The appeal process is done through a hearing request.
Click Here to File a Hearing Request
Attending the Hearing
The hearing will start on
time as established in the “Notice of Tax Hearing”. If you are late for the
hearing, your request for hearing may be dismissed. The decision by the
Employment Department Tax Section will remain in effect if your request for
hearing is dismissed.
Hearings are usually held
by telephone, but may be scheduled for in-person depending on the
circumstances. The “Notice of Tax
Hearing” will provide the phone number to call or the location where the
hearing will be conducted. The
administrative law judge (ALJ) will make a recording of the tax hearing.
The ALJ starts the hearing
by explaining what will happen during the hearing and answering your questions.
The ALJ will review the record documents and any submitted exhibits from the
parties. Each party is allowed the
opportunity to make an opening statement.
The ALJ will swear in the
first witness. The ALJ will ask questions and allow each party to ask questions
of the witness. The process continues until all witnesses have given their