Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.23 - Application for Protest and Review of Tax Rate, Liability, Benefit Charge Statements, Assessment and Misclassified Worker Status

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Applications for Review and Protest. All
			 applications for review of determinations regarding the taxing provisions and
			 all protests as provided for herein must be in writing, signed by the
			 protesting party, or their authorized power of attorney and contain a short and
			 concise statement of the facts and grounds upon which it is believed that the
			 action to which review is sought or protested is in error. Application for
			 review and protest should be filed with Tax Operations, Department of Labor
			 Building, Montgomery, AL 36131 marked according to the type of protest. For
			 liability concerns, including successorship determinations, to the attention of
			 the Status Unit; for tax rate notice and benefit charge statement concerns to
			 the attention of Experience Rating; and for misclassified worker concerns to
			 the attention of Chief of Tax. Such application of protest must be received
			 from the employer within the time period prescribed by statute or
			 rules.
(2) Burden of Proof. The
			 original determination of the Agency shall be considered prima facie correct.
			 The burden of proof shall be on the protesting party to establish by evidence
			 that the determination of the Agency was in error.
(3) Determination of liability of the
			 Employer. Employing units, whether newly liable or a successor to another
			 already liable employer, will have their liability under the Alabama
			 Unemployment Compensation Law determined promptly upon receipt of all the
			 required information prescribed by statute or these rules. The employing unit
			 will be notified of the determination of their liability by regular mail to the
			 employer's last known address of record. If the employer disagrees with the
			 final determination of liability, an administrative review of the facts
			 involved in the liability decision will be conducted at the written request of
			 the employer. The request shall be made within fifteen (15) days of the date
			 the notice of determination is mailed and shall be directed to Tax Operations,
			 Status Unit. Should the employer fail to meet the fifteen (15) day deadline,
			 the opportunity to protest liability is expired and the determination becomes
			 final.
With respect to newly liable employers only, if the employer
				does not agree with the determination of the review, the employer will be given
				an opportunity for a Circuit Court Appeal through the tax rate notice. In the
				case of an employer who is not yet tax rated, the opportunity will be extended
				to them via the US Postal Service to the last known address of record or by
				electronic mail last provided by the employer or employer's representative. The
				liability determination shall be prima facie correct, and the burden shall be
				on the employer to show that such liability determination is not
				correct.
For those employers who become liable due to the acquirement of
				another company (successorship), if the employer is not satisfied with the
				determination of that review, the employer will be given an opportunity for an
				appeal to Circuit Court through the tax rate notice, US Postal Service or
				electronic mail. The liability determination shall be prima facie correct, and
				the burden shall be on the employer to show that such liability determination
				is not correct.
If the employer's liability date changes, it may be necessary
				to update the already liable unemployment tax account. This will not afford the
				employer another opportunity in which to protest their status as a liable
				employer; however, they may protest the date of employment liability only by
				requesting an administrative review.
(4) Application for Review of Benefit Charge
			 Statements or Reimbursable Costs.
(a) An
			 employer may request a review of the quarterly benefit wage statement within
			 thirty (30) days from the date of notification as sent via internet or regular
			 mail to the employer's last known address. Otherwise, the statement will be
			 conclusive and final upon the employer for all purposes and for all proceedings
			 whatsoever.
(b) Application for
			 review will be subject to the provisions of rule
			 480-4-2-.23(2).
(c) The review process of the benefit wage
			 charge statement shall be conducted pursuant to the
Code of Ala.
			 1975
, §
									25-4-54(c)(4) of
			 the Alabama Unemployment Compensation Law.