Appeals Guide - Filing The Appeal

Appeals from UI benefit and tax determinations are filed to the Appeal Tribunal or an unemployment insurance claim center or tax office. If you disagree with the DETS determination and file an appeal, you will get a hearing before an appeals officer. At the hearing, the appeals officer will take testimony and written evidence. Shortly after the hearing you will receive the appeals officer's written decision in the mail.

You can file a benefit appeal by mail, email, fax, or telephone. All tax appeals must be filed in writing.

• filed on time,
• it must be signed by you or your representative.

Time limit. The basic time limit for filing appeals is 30 days after the DETS issues its written determination. You have an additional three days to appeal any determination sent to you by mail. If the last day of the time limit falls on a Saturday, Sunday, or holiday, you have until the next business day to file the appeal.

Late appeals. If you file your appeal after the time limit, be sure to state in your appeal why it is late. A late benefit determination appeal can be accepted only if something outside your control prevented you from filing on time. Some late tax determination appeals may also be accepted if something beyond your control prevented you from filing on time. PLEASE NOTE: The law provides no basis for extending the appeal period for protests against tax rate determinations.

Withdrawing your appeal. If you are the person who appealed and you later change your mind, you may request that your appeal be withdrawn by calling the appeals office. Appeals may be withdrawn if the record preceding the appeal and the request for withdrawal support the correctness of the determination and indicate no coercion or fraud is involved. AS 23.20.415(c).