Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-612.00 - Tax Appeal Regulation

Current through June 25, 2024
1. Any employer who
				  appeals a determination or redetermination of his or her unemployment tax
				  liability, hereinafter called tax protest, shall have such tax protest heard by
				  a hearing officer designated for that purpose by the Agency.
2. Any tax protest filed by an employer under
				  the provisions of Section
				  71-5-355 of the
				  Law shall be promptly forwarded to the MDES Appeals Department for processing
				  purposes.
3. The ALJ who has been
				  assigned the tax protest shall notify the employer of the scheduling of a
				  hearing thereon, and a notice shall be mailed to the employer not later than
				  fourteen (14) days prior to the date set for the hearing.
4. Prior to the hearing, the ALJ shall obtain
				  from the Contributions and Status Department of the Agency the complete file
				  pertaining to the employer filing the protest, as well as any claim file
				  appertaining thereto, in order that he or she may prepare for the hearing. The
				  complete files shall be made available to the employer at the hearing so that
				  they may have an opportunity to review same at the time. The files shall be
				  made a part of the record that is made at the hearing.
5. The Agency shall have the discretion to
				  set the time and place of the hearing, and shall designate whether the hearing
				  will be in-person or by telephone.
6. The employer may be represented at the
				  hearing by an attorney or any other representative he or she has
				  authorized.
7. Any testimony
				  received shall be under oath, and the hearing shall be recorded by the ALJ, but
				  need not be transcribed unless there is a further appeal.
8. The rules of evidence shall be
				  relaxed.
9. The ALJ, upon a showing
				  of the necessity, may issue subpoenas at the request of either party, or may
				  subpoena any individual, including a claimant and any records maintained by
				  either party or their agents which the ALJ believes may contain information
				  relevant to the tax protest being heard.
10. The ALJ, at his or her discretion, may
				  elect to continue a hearing for the purpose of securing testimony of a witness
				  or for other purposes.
11. The
				  hearing may be postponed or adjourned for good cause, within the discretion of
				  the ALJ. If, at any time prior to an appeal to the Circuit Court of the First
				  Judicial District of Hinds County, Mississippi, as provided by the Law, it
				  should appear to the ALJ that the record should be perfected or completed, then
				  a hearing may be reopened or reconvened for that purpose.
12. As soon as reasonably possible after the
				  hearing has been concluded the ALJ shall issue his or her written decision,
				  which shall in concise form state the findings of fact, and the conclusions
				  based on such findings. The decision shall be mailed to the employer and
				  delivered to the Contributions and Status of the Agency.
13. There shall appear in bold face type upon
				  the transmittal letter the following language:
THIS DECISION SHALL BECOME FINAL UNLESS WITHIN TEN (10)
					 DAYS AFTER DATE OF MAILING HEREOF THERE SHALL BE AN APPEAL TO THE MDES BOARD OF
					 REVIEW.
14. An appeal to
				  the Board of Review may be taken by either the employer or by the Contributions
				  and Status Department of the Agency.
15. Upon an appeal to the Board of Review,
				  there may be oral argument, or briefs filed, within the discretion of the
				  Agency.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).