An Appeals Decision is issued anytime a hearing is conducted by the Appeals Department or Commission Appeals. Hearings can be requested by a claimant or an Employer. It is more common for a claimant to request the hearing. The subject of these hearings are claimant wage credits and liability issues. Hearings are requested because there are no wages credits on file, not enough wages credits are on file or because of a contract labor issue. Issues indicating chargebacks and overpayments are not processed unless wage credits are added or deleted.

The initial hearing is decided by the Appeals Department. If a party does not agree with the Appeals Department decision they ask for a hearing from Commission Appeals. If the party does not agree with the Commission Appeals decision they can ask for a rehearing by the Commission. This rehearing may or may not be granted.

At an Appeals Department hearing, the hearings officer reviews evidence and listens to testimony given by a claimant or Employer. Hearings are conducted in person and over the telephone. The testimony may or may not be accurate and the claimant and Employer may not show up for the hearing. The hearings officer issues a written decision even if neither party attends the hearing.

At a Commission Appeals hearing, the three commissioners review evidence and listen to testimony given by a claimant or Employer. This hearing may or may not overturn the previous decision.

Appeals Decisions are received in Status only when they add or delete wage credits. Status accounts examiners review decisions for Tax purposes to check for accuracy and to determine if any adjustments are needed. If adjustments are needed the accounts examiner will send an assignment to Tax Area 13 or to the field. When reading a decision you will notice that the decision is subjective and contains extemporaneous information. This is normal. Since the Unemployment Insurance Support Services (UISS) will not process wage credit adjustments without Tax Department approval of a decision, processing is a priority and should be done in one day.

When in receipt of a decision:

1. Determine if the decision involves federal employee wages referred to as UCFE (Unemployment Compensation Federal Employees).
   
   
2. If the decision involves UCFE wages it is not necessary to read the decision.
   
   Transfer the decision to UISS, UCFE with Y-1 and complete a Records Management Control (RMC) memo showing the transfer to UCFE. No further action is necessary. It is not necessary for the accounts examiner to retain a copy of the decision as no trace is needed. However, attach one copy of decision and a copy of the RMC memo to your production sheet for production credit. Place comments on FTC screen. Put the RMC memo in the basket in front of the Administrative Assistant's desk.
   
   
3. If the decision does not involve UCFE wages, read the decision. While reading the decision:
   
   Verify the EID. If no EID has been assigned, assign one. If the EID is incorrect, correct it in pencil.  If the account is terminated, assign a new account number if the account cannot be reopened.
   
   If the decision involves a Pending account, look for a liability determination in the decision. If there is no determination, the decision cannot be approved.  Decision must address liability.  If liability is not addressed return to Appeals for correction.
   
   Check to see that wages are awarded in the claimant’s base period. If wages are not awarded in the proper base period, the decision cannot be approved. Return Appeals file to Appeals for correction.
   
   Look for reasonableness and correctness in the decision. If the decision is not supported by the facts discuss it with your supervisor. Most typos can just be corrected in pencil. However, if the decision shows 201.021 rather than 201.022, return file to Appeals for correction. If the appeals decision is deemed contrary to law, do not establish a liable account when a decision is deemed contrary to law. For example, wages are awarded to the spouse of a sole proprietor or wages are awarded to the only employee of a 501(c)(3) organization.
   
   
4. If the decision cannot be approved it must be returned to the Appeals Department. Write a summary of why the decision is being returned and give it to your supervisor along with the Appeals Decision. The supervisor will return the Appeals Decision by e-mail to Appeals for reconsideration. Place comments on FTC screen.  Accounts Examiner needs to hold onto original Appeals Decision and folder until a response is received from the Appeals Department with further instructions.
   
   If the Appeals Department wants the decision returned complete the RMC memo indicating that the decision was transferred to Appeals.  If there is no folder, write "No Folder" on the memo.  The completed RMC memo should be put in the Appeals memo basket in front of the Administrative Assistant’s desk. Use Y-1 to return folder and appeal decision to Appeals Department.  Place in outgoing mail basket.
   
   
5. If the decision can be approved, make a check mark with pencil beside the account number shown on the cover page of the decision and underline the account number shown in the "Decision" section in pencil.
   
   Make two copies of the approved decision and attach copy of RMC memo to each copy.  Attach one copy to your production sheet.
   
   Forward the original decision and folder to UISS and complete the RMC memo to show that the decision was transferred to UISS.  The completed RMC memo should be put in the Appeals memos basket in front of the Administrative Assistant’s desk.  The original decision is paper clipped on the outside of the claimant file before placing in the Benefits box.  Place comments on FTC screen, Appeal decision #, claimant name and SSN, wage information as indicated on the decision.
   
   
6. Hold the second copy of the decision for 30 days.  Decisions are held because it is possible that the Employer or claimant may request a hearing from Commission Appeals. Do not key any liability changes to the account.  You may want to make a copy of MDCW to compare wage credits with wages posted to MDCW after your 30 day review.
   
   It is not appropriate to ask an Employer for adjustments or paperwork unless they are no longer pursuing an appeal or have exhausted all their rights to appeal. Failure to wait 30 days can result in wasted effort on the part of the Field or State Office.
   
   
7. After 30 days has elapsed, review the Appeals Status screen to determine if a Commission Appeal has been requested.
   
   The Appeals Status screen can be accessed through the Appeal Status Application on desk top.
   
   
8. If the Appeals Status screen indicates appeals are in process, take no action and place FTC comments.  Hold the decision another 30 days.  This new hearing will be decided by Commission Appeal.
   
   If there is no appeal to Commission Appeals, place FTC comments and proceed according to Sections 11.1.2.1 or 11.1.2.2.
   
   
9. After another 30 days has elapsed, check the Appeals Status screen and click on the Comm App Data tab to determine if a rehearing by Commission Appeals is in progress. If a rehearing is in progress, hold for another 30 days and place FTC comments. This new hearing will also be decided by Commission Appeals. Tax will receive a copy of the new ruling only if it overturns the prior ruling made by the Appeals Department.
   
   If there is no rehearing by Commission Appeals, place FTC comments and proceed according to Sections 11.1.2.1 or 11.1.2.2.
   
   
10. After this final 30 day waiting period has elapsed, the appeal process has been exhausted and the next step is a court of law. Tax will receive a copy of the new ruling only if it overturns the prior ruling made by Commission Appeals. The Assistant Section Manager can print a copy of the Commission Appeal decision, if needed. If the prior decision is not overturned, proceed according to Sections 11.1.2.1 or 11.1.2.2. If the prior decision is overturned, use the current decision in the above procedure.
    
    
11. There should be two sets of FTC comments, one on initial review and another again after 30 day wait period. If there are re-hearings after 30 day wait period, enter FTC comments.
    
    
12. After all appeal rights have been exhausted, verify that UISS properly added or deleted wage credits as ordered in the decision.
    
    To verify wage credits, view the claimant’s wages on the WRIE screen. You can then hit the <PF11> key to see the number code used on the monetary determination.  Code 995 designates wage credits added by an Appeal Decision.  This 995 code can also be verified by viewing WRIS screen.  Also check MDCW to verify wages have been added to claimant’s social security number.

After trace has been done, see below for In State and Tax Area 13 assignments instructions.

If the Employer is in state and 30 days has elapsed, review the Appeals Status screen to determine if a Commission appeal has been requested.

If no further appeal has been requested, make a field assignment by e-mail to secure the necessary forms and information to update the employer’s account. Always attach a copy of the Appeals Decision to the assignment. Place FTC comments showing Appeals Decision number along with the claimant’s name and social security number.

Place the decision in the "Appeals Decision Doc Log Basket’ and write the account number on all pages.  Do not trace the account and do not key any liability changes to the account.

Field Tax should be requested to obtain a Status Report, quarterly reports or adjustment reports whenever a decision awards wage credits.

If the employer is out-of-state and 30 days has elapsed, review the Appeals Status screen to determine if a Commission Appeal has been requested.

If no further appeal has been requested, follow procedures below:

When working out-of-state Appeals Decisions:

If wage credits are awarded to a pending account, and all appeals rights have been exhausted:

• Access the STA screen and make the account liable.  See Chapter 1- "New Accounts" for establishing account based on liability dates from appeal decision.
  
  
• Place FTC comments showing Appeals Decision number on which liability was based along with the claimant’s name and social security number and that a copy of the appeal was sent to Tax Area 13.  Also document that account was made liable per decision.
  
  
• Mail an appeal pending letter requesting completion of a Status Report with the C-198 letter and trace the account for three months.
  
  
• Send a copy of the decision to Tax Area 13 global by e-mail assignment.
  
  
• If no response is received to the request for C-1 after 3 months, send a second request.  Place FTC comments to document your actions.
  
  
• Put a copy of the Appeal Decision in the Appeals Decisions Doc Log basket.  Write account number on all pages.

If wages credits are awarded to an inactive account and wages are awarded after final wages date:

• Place FTC comments showing Appeals Decision number along with the claimant’s name and social security number and that appeal was sent to Tax Area 13.  Also comment that account was reopened per decision.
  
  
• Re-open the account per appeal decision.
  
  
• Send a copy of the decision to Tax Area 13 global by e-mail assignment.
  
  
• Put a copy of the Appeals Decision in the Appeals Decisions Doc Log basket. Write account number on all pages.

If wage credits are awarded to an active account or if wages are awarded to quarters that are posted already:

• Place FTC comments showing Appeals Decision number along with the claimant’s name and social security number and that appeal was sent to Tax Area 13.
  
  
• Send copy of the decision to Tax Area 13 global by e-mail assignment to review and process any adjustments, if necessary.
  
  
• Put a copy of the Appeals Decision in the Appeals Decisions Doc Log basket. Write account number on all pages.
  
  

If wage credits are awarded prior to current liability.

• Verify that decision addresses liability.
  
  
• Amend account to reflect liability per appeals decision.
  
  
• Place FTC comments showing Appeals Decision number along with the claimant’s name and social security number. Also comment that liability was amended per decision.
  
  
• Do not prepare quarterly reports for prior liability.
  
  
• Send copy of the decision to Tax Area 13 global by e-mail assignment to review and process quarterly reports, if necessary.
  
  
• Put a copy of the Appeals Decision in the Appeals Decision Doc Log basket. Write account number on all pages.

NOTES:

Production count for first review is 5. All other reviews are counted as downtime.

When an appeal is received on an account that is established in error, a new account number is needed before the appeal is returned to UISS. Assign a new account number and put it on the appeal next to the error number and in the decision and mark out the error number. Use pencil to make corrections.

When an appeal is received on a terminated account, a new account number is needed if the wages awarded are outside the termination date. If a new account is needed put it on the appeal next to the terminated number and in the decision and mark out the terminated number before returning to UISS. Use pencil to make corrections. If wages are awarded prior to the termination date the account can be reopened. After the 30 day trace the termination date can be deleted.

If an appeal awards wages out of statute we will still send an assignment to the field or Tax Area 13. We will still use the actual liability or reopen date even though the quarter might be out of statute. It will be up to the field or Tax Area 13 which reports if any they will collect.

If an appeal awards wages on quarters that turn out to have been estimated, we would not ask for adjustments on the estimated reports. The estimated reports have to cover the awarded wages, if not, send an assignment to the field or Tax Area 13.