Tax Appeals

If you disagree with an Unemployment Insurance (UI) decision, you may appeal.

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) are filed directly with the Unemployment Insurance Commission. Parties that 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 tax rights of protest and appeal

1. You will receive a Notice of Tax Determination (liability, tax rate, assessment, employer-employee relationship).

2. You may appeal to UI Commission by sending a letter stating intent to appeal. You must file within 20 days of mailing date of Tax Determination.

3. You may later appeal the UI Commission Order Appeal to the Franklin County Circuit Court. Again, you must file within 20 days of mailing date of UI Commission Order.