If you have received a notice of assessment resulting from an EDD audit, you can appeal by timely filing a petition for reassessment. 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 and 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.
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 the Los Angeles EDD tax attorneys at Disparte Tax Law for a free consultation.