Tax hearing representation
Written arguments to the California Unemployment Insurance Appeals Board
Each protested unemployment insurance claim receives either a favorable or unfavorable decision. In the event the decision is unfavorable, an appeal is processed immediately. Additional information is gathered based upon the reasoning of the department representative who rendered the decision. Information gathered may include additional documentation or statements from witnesses. In the event that the decision is favorable for the employer, and the former employee files an appeal, additional information is obtained based upon the information contained in the claimant’s letter of appeal. Again, this may include additional documentation or statements from witnesses.
When an appeal has been filed, the various unemployment offices will process the appeal for the matter to be set for a hearing before an administrative law judge. Upon receiving the hearing notice, a staff member from P&A will immediately forward a copy of the notice to the employer contact. Shortly thereafter, the hearing representative will contact the appropriate witness, or witnesses, if such a witness is necessary. All witnesses are prepared prior to the hearing date. Preparation includes going over all the facts and explanations of the key issues involved. On the hearing day, all witnesses are requested to appear prior to the start of proceedings for an additional recap of the facts and issues and to be informed of the hearing protocols. The hearing representative will submit all pertinent documentation into evidence and guide the witnesses through the hearing. After the hearing has concluded, the hearing representative conducts a briefing to explain the positive and negative aspects of the case.
After the hearing process has been concluded, each party to the hearing has an opportunity to appeal any unfavorable decision to the appropriate appeals board. This process is done entirely by the hearing representative through written argument; no new evidence will be considered or accepted.
As a part of the continuing process to monitor a client’s unemployment tax account, the staff of P&A will audit all benefit charge statements received from the various state unemployment agencies. Depending on the state, the auditing can be monthly, semi-annually or annual. Unwarranted charges can range from erroneous calculations by the state to improper assessments based upon subsequent favorable decisions not effectively communicated to the assessment unit. The staff of P&A will process a letter of appeal based solely on the erroneous amount charged to the employer’s reserve account. These tax hearings are attended by a representative from P&A without the necessity of the employer furnishing witnesses. Following a favorable decision, the dollar amount in question is automatically credited to the employer’s reserve account. Receipt of these credits is confirmed by a representative from P&A.