Filing an appeal
If you disagree with a decision we make regarding your account, such as your tax rate, granting benefits to a former employee or charging you a penalty, you have the right to file an appeal.Before you file your appeal, you must have an “appealable” document from us. For example, if you want to appeal the amount of taxes or penalties we say you owe, you will need a Notice of Assessment. If you disagree with a benefits decision, the written decision we sent to you qualifies.
If you do not have the document you need or need more information, contact your district tax office.
Preparing your appeal
Your appeal must be in writing and must include:- Your business name;
- Your Employment Security reference number;
- Your address and phone number; and
- The reason you disagree with our decision.
Your appeal letter must be postmarked or delivered to one of our district tax offices within 30 days of the date on the “appealable” document we sent you.
The hearing
The Office of Administrative Hearings (OAH), a separate state agency, will hear your case. You will get a letter that includes the date and time of your hearing and the steps you need to take to prepare for that hearing.Most hearings are conducted over the phone by an administrative law judge. All testimony is given under oath. You, your representative and/or your witnesses should have first-hand knowledge of the details of the case. This is an administrative hearing, not a formal court hearing. Attorneys are not required, although you may have one if you wish.
Within about two weeks of the hearing, you will get a letter from OAH that tells you the decision in your case and explains the results.
If you win your appeal
If OAH decides in your favor, we will adjust your account according to the findings in your case. In many cases, this means you will not owe any back taxes, penalties or interest. In some cases, OAH may modify the findings of your audit. This means that some of your tax debt is removed and some is not.If you lose your appeal
If OAH does not decide in your favor, you can file a Petition for Review with our department’s commissioner. This appeal must be in writing and must be postmarked and sent to the Employment Secruity Department's Records Center, P.O. Box 9046, MS-6000, Olympia, WA 98507-9046 within 30 days of the date OAH mailed its decision to you. The commissioner will make a decision based on the record of the original hearing. No new testimony or evidence can be admitted.If you disagree with the commissioner’s decision, you may file a written appeal with the Superior Court within 30 days. You are responsible for all court costs and attorney’s fees associated with your appeal to Superior Court.
If you must pay
If you have decided not to elevate your appeal or the Superior Court disagrees with your appeal, you must pay all taxes owed, plus interest and penalties.If you are unable to pay the full amount due, contact your district tax office to set up a deferred-payment contract that allows you to make payments.
