EDD Appeals
If you have received a notice of assessment resulting from an EDD audit, you can appeal by timely filing a petition for reassessment. Generally, you must file your appeal (postmarked) within 30 calendar days of the mailing date on your EDD Notice of Determination. If you do not file within the allotted time, your appeal could be denied unless you, or whoever is representing you at your hearing, are able to show good cause for a late filing.
Requirements for EDD Appeals Letter
Although the EDD’s prefers taxpayers to use standard Appeal Form, you can prepare an EDD appeal informally on a letter to the EDD. The EDD will generally accept a letter that contains the necessary information. Each appeal and petition must be in writing and include the following:
- The name and mailing address of the appellant or petitioner;
- The employer name and account number, if any, of the appellant or petitioner;
- The name and mailing address of any representative filing the appeal or petition; and
- The name and social security number of any claimant who is a party.
Your appeal should also include the your telephone number, cell phone number and e-mail address; the date of EDD’s Notice of Determination and/or Ruling; a statement of the reasons for the appeal or petition; a request for language assistance (an interpreter) or special accommodation, if needed; and your signature and the date signed. If the appeal is being filed late, it should also contain an explanation as to why it is late.
EDD Appeals Board Hearing
After you have filed your petition for reassessment, the next step in the process is a formal hearing before an Administrative Law Judge (ALJ) of the CUIAB. You receive a Notice of Hearing from the local CUIAB Office of Appeals, and you must be given at least 20 days advance notice of the hearing date. The EDD will file an answer to your petition outlining their arguments in support of the notice of assessment. Filing a petition does not stop the accrual of interest.
EDD Administrative Law hearing
You will have an opportunity to present evidence to support your case at the hearing. Before your hearing, you should prepare all arguments, documentation, and witnesses to support your appeal. During the hearing, you will have the right to call and examine witnesses, to question opposing parties and witnesses, and to introduce exhibits. The EDD ABC Test might be a major factor in your appeal.
It is the responsibility of each party to present at the hearing all information, witnesses, and documents or other evidence needed to fully disclose that party’s position on each issue involved. It is therefore the responsibility of each party to promptly request a rescheduling of the hearing if that party, or any important witness for that party, will not be available for the scheduled hearing listed on the notice of hearing. A party scheduled to appear in person at the hearing might be permitted to appear for the hearing by phone if good cause can be shown for granting a request to participate in that manner. A request for a phone hearing should be made as soon as possible before the hearing.
As soon as possible after the hearing is completed, the ALJ will issue a written decision that is mailed to all parties. Unless the appeal is dismissed due to having been untimely-filed or withdrawn or due to another legal reason, the decision of the ALJ shall affirm, reverse, modify or set aside the appealed determination or action of the Department. The decision generally includes (1) an issue statement that identifies the issue(s) involved, (2) findings of fact that the ALJ found to be true after evaluating the evidence, (3) reasons for decision that list the appropriate law and explain the ALJ’s application of that law to the facts found, and (4) a conclusion that confirms the ALJ’s decision on the issue(s).
Post Hearing Appeal
If you do not agree with the decision of the ALJ, you will have 30 days from the date of the ALJ’s decision to file an appeal with the CUIAB Appeals Board. The CUIAB Appeals Board, however, will review only the transcript of the ALJ hearing and evidence presented at the hearing. Additional evidence cannot be submitted by you or the EDD. If the CUIAB Appeals Board denies your petition, you may still pursue your appeal rights. Once your liability has been paid in full, you may file a claim for refund with the EDD.
If you have received a notice of assessment from the EDD, contact a tax attorney at Disparte Tax Law for a free consultation.