HOW DO I FILE AN APPEAL?
The party filing the appeal must do so within the number of days specified on the Appeals Rights Chart (see previous page) from the mailing date of the decision being appealed. APPEALS MUST BE MADE IN WRITING. A letter to the appropriate local office, to the Appeals Branch or to the UI Commission stating the intent to appeal is sufficient. Appeals may be addressed as below:

The appealing party may withdraw an appeal by informing the Appeals Branch or UI Commission, in writing.

IMPORTANCE OF THE HEARING
(NOTE: The comments below refer to appeal hearings involving both an employer and claimant; however, the process for appeals to the UI Commission on tax-related issues is essentially the same.)

The referee will decide the appeal solely on the testimony and documents submitted at the hearing. A recording of the proceeding will be kept by the Appeals Branch (or UI Commission) for future proceedings. Therefore, you should be fully prepared to present your case at the hearing.

Basically, the hearing will be informal but it is in your best interest to present all your evidence at the hearing in an orderly manner.

Be on time, as the referee has other cases to hear, and a delay may cause your case to be rescheduled or to be submitted on the facts already presented. Continuance are rarely granted and will be granted only in cases of emergency.

WHO SHOULD ATTEND THE HEARING?
The employer and the claimant (when applicable) should attend the hearing. A teleconference hearing will be scheduled if travel or any extenuating circumstance would create a hardship on either party. Any witness who testifies on behalf of the claimant or employer should have personal knowledge of the events in question.

If a hearing is scheduled by teleconference, and you have any documents or written materials which you want the referee to consider in this hearing, send them immediately to the referee at the address on the "Notice of Hearing." You must also send a copy of these documents to the other party. Failure to send a copy to the other party could result in the case being continued to a later date. Be sure to keep a copy of these documents for your own use at the hearing. Be sure to include the social security number and/or the employer number of the claimant when sending documentation.

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