Appeals Guide - Ways to lose your appeal
Appeal hearings are simple show and tell proceedings. Claimants and employers, their representatives, and unemployment insurance benefit or tax program representatives have a chance to explain what happened and support their testimonies with documents or other evidence.
Appeal hearings are designed for claimants and employers who do not use an attorney or other representative. The appeals officer conducting the hearing is responsible for conducting a fair hearing and issuing a correct decision based upon the evidence entered into the hearing record. Hearings are always recorded.
Even with a fair hearing process, it is possible for a party to lose an appeal the party should have won. The following notes may help you prevent an avoidable loss.
LOSE BY FILING A LATE APPEAL
Most benefits and tax determinations become final unless an appeal is filed within 30 calendar days after the determination is mailed to the appellant's last address of record. With a few exceptions, the 30-day period can be extended if there was good cause for filing a late appeal. Good cause is defined as circumstances beyond the appellant's control that prevented a more timely filing of the appeal. NOTE: In some tax matters, the law provides no way to extend the appeal period even if there might exist good cause to do so.
When a determination becomes final, appeals officers lose their jurisdiction to change the determination even if it is apparent the determination contains errors. Appeals officers regain jurisdiction if an extension of the appeal period renders the appeal acceptable as timely filed. Filing an untimely appeal can cause you to lose an appeal you could have otherwise won.
LOSE BY FAILING TO APPEAR ON TIME FOR YOUR HEARING
If you fail to appear for your hearing, the appeals officer may dismiss your appeal unless the hearing record clearly indicates the appealed determination is incorrect. If the appeals officer dismisses your appeal, the determination you appealed will remain unchanged.
Hearings can be reopened for good cause. In most cases, you must email or mail your request for reopening to the appeals office within 10 days of your hearing date and establish that circumstances beyond your control prevented you from participating as scheduled.
LOSE BY FAILING TO ASK THE APPEALS OFFICER FOR INFORMATION
In a typical hearing, a appeals officer will give directions and provide information. The directions and information should help the parties present their cases and question those who provide testimony. An appeals officer cannot ensure you a fair hearing if you do not let the appeals officer know when you have a question.
If you do not understand something, ask the appeals officer for an explanation or direction. An appeals officer wants you to have a fair hearing.
LOSE BY FAILING TO PREPARE YOURSELF FOR THE HEARING
To prepare for your hearing, you need to at least carefully read everything the appeals office has sent you.
Before the hearing, the appeals office will send the parties a notice of hearing, a copy of all the documents that have been sent to the office as evidence for the hearing, and a statement containing general hearing information. The general information covers submitting additional documents for the hearing, requesting subpoenas, and other helpful matters.
The backs of hearing notices provide the internet address (URL) for searching appeal decisions.
Another source for preparation is the Benefit Policy Manual (BPM). The BPM advises how issues are decided by Unemployment Insurance offices. The manual also refers to some appeal decisions. The BPM is online at the following location: Benefit Policy Manual
Tax offices maintain copies of the Tax Policy Manual (TPM). Persons filing tax appeals frequently find the manual a useful resource in understanding how a particular tax issue has been decided previously in the appeal process.
Review of the division's BPM and TPM may be useful in preparing for an appeal. For example, Commissioner precedent provides that if a worker gives a resignation notice and the worker is discharged before the resignation notice expires, the quit turns into a discharge under certain conditions. In that case the burden of persuasion may shift from the claimants having to establish good cause for quitting work to the employers having to establish whether misconduct connected with the work was the reason for the discharge.