UI Tax Appeal Rights
Whenever a determination is made that affects your tax liability, a written notice is sent to you. Each determination provides separate appeal rights. In all cases, an appeal must be made in writing and within the time specified in the notice. IT IS EXTREMELY IMPORTANT TO SUBMIT ANY APPEAL WITHIN THE TIME FRAME INDICATED. Read each determination carefully, each will provide you with information on how to appeal and your deadline for appealing.
The following is a brief synopsis of the types of notices you may receive and what required steps must be taken to appeal timely:
1. LIABILITY, EMPLOYMENT OR WAGES: A letter will be sent to you when the Division determines that you are an employer liable for unemployment taxes.
If you wish a reassessment, without a hearing, as to whether individuals performing services on your behalf are employees or whether the remuneration you pay them is wages, you may submit any additional evidence that you have for review. You should submit such evidence within twenty (20) days from the date you receive the letter, which notifies you that you are liable for unemployment taxes. Your request should be mailed to Employer Account Services, P. O. Box 8007, Little Rock, AR 72203.
You are entitled to an administrative hearing on the question of your liability. If you wish to invoke the administrative hearing procedure, you should address your request for such a hearing as soon as possible to the Office of Administrative Hearings, P. O. Box 166920, Little Rock, AR 72216.
2. TAX RATE: On or before February 1 of each year, an Experience Rating Notice is sent to each liable employer. This notice shows the rate the employer will use to compute the contribution due on his/her taxable payroll for the current calendar year. The notice becomes conclusive and binding, unless you file an application for review and redetermination with the Division in writing within thirty (30) days after the mailing of the notice. You may appeal the denial of your application or redetermination by filing a petition with the clerk of the chancery court in the county of your residence or Pulaski County within twenty (20) days of the mailing of the notice of determination.
3. NOTICE OF CHARGES: A Quarterly Statement of Paid Benefits Charged to Your Account (Form ESD-Ark-546) is mailed to you quarterly whenever former employees have been paid unemployment benefits in the previous quarter. You may file an application for a review and redetermination within thirty (30) days from the date the original statement was mailed.
At the end of each quarter, a Quarterly Listing of Reimbursable Benefits Paid (Form ESD-Ark-547) is mailed to each employing unit electing to make payments in lieu of contributions. As a reimbursable employer, you may file an application for a redetermination of any statement of benefits paid within thirty (30) days after the statement was mailed.
If you disagree with the agency’s denial of your application or the redetermination, you may, in turn, file a petition with the clerk of the chancery court in your county of residence or in Pulaski County. Your petition must be filed within twenty (20) days from the date the response to your application was mailed by the agency.
