Tax Appeals

Q: If I disagree with a decision of the Division, can I appeal?

A: Yes. Practically every action of the division affecting an employer may be appealed for review by an impartial referee or hearing officer.

Appeals for tax determinations (employer-employee relationship, liability determinations, tax rate, notices of assessments, etc.) are filed directly with the Unemployment Insurance Commission. Parties who are dissatisfied with a decision of the commission may continue their appeals through the Franklin County Circuit Court.

The chart below summarizes the steps in the appeals process. Please pay particular attention to the number of days specified for each type of appeal- FILING YOUR APPEAL ON TIME IS ESSENTIAL FOR PROTECTING YOUR APPEAL RIGHTS. Remember that appeals from claims must be filed from the very first notice you receive.


YOUR RIGHTS OF PROTEST AND APPEAL
Tax
Notice of Tax Determination (Liability, Tax Rate, Assessment, Employer-Employee Relationship etc.)
Appeal to UI Commission: send letter stating intent to appeal
*File within 20 days of mailing date of Tax Determination
Commission Order Appeal to Franklin County Circuit Court
*File within 20 days of mailing date of UI Commission Order*