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Tax Hearings

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

Preparing and Submitting Exhibits and Witness List


You should only submit exhibits that are relevant to your case.  If the exhibit is not relevant, then the administrative law judge (ALJ) may not admit the exhibit into evidence. Exhibits should be marked with the letter “R” followed by a number (R1, R2, R3, etc.), and if the exhibit is multiple pages, it should include page numbers.  You may choose to submit an exhibit list that includes the exhibit number, number of pages of the exhibit, and a description of the exhibit.

You should only identify witnesses who have relevant testimony to your case. If a witness simply repeats what others will say, or does not know anything about your case, the ALJ may not allow him or her to testify. Be sure the witness is available to testify at the hearing. If your witness is not willing to appear at the hearing, contact the OAH prior to the hearing for a subpoena. 

A witness list is required if you are calling any witnesses.  It should include the witness’s name and contact number.  The ALJ will use this information to contact the witnesses during the hearing. 

It is important that you submit your exhibits and witness list to the OAH by the deadline established by the ALJ at the prehearing.  If you do not submit the exhibits and witness list by the deadline, the ALJ may not consider the information as part of the record.

You must also provide a copy of the exhibits and witness list to the Department’s authorized representative by the established deadline.  If you do not provide a copy to the authorized representative by the deadline, the ALJ may not consider the information as part of the record.

If you plan on questioning any witness about a specific exhibit, it is your responsibility to send a copy of that exhibit to the witness.

You will receive a copy of the Department’s exhibits and witness list from the Department’s authorized representative by the deadline.​ 

Unemployment Insurance Tax


Oregon Employment Department 

875 Union St NE

Salem, OR 97311


Hours of Operation


8:00 AM - 5:00 PM​


Contact Information:

Tax Hearings:

Salem Central Office: