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Hearings and Appeals Process

​​​​​​Contact: Tax Hearings | Phone: (503) 947-1488 | Email: oeduitaxhearings@employ.oregon.gov​
Office of Administrative Hearings: www.oregon.gov/oah/Pages/contact_us.aspx
875 Union St. NE | Salem, Or 97311 | Hours of Operation: 9:00 A.M.-4:00 P.M.
TTY: 7-1-1 | Internet Relay: Sprint Relay​​​



The UI Tax Hearings and Appeals Section

This section issues certain documents that can be appealed if the employer does not agree with the Department’s decision. The appeal process is done through a hearing request.

Please note that not all notices have appeal rights. For a list of appealable documents and non-appealable documents click here.  Please refer to the specific instructions on the appealable document.  The instructions must be followed in order for your request to be considered valid.
 
Click here to submit an appeal in Frances Online.

Tax Hearings at a Glance

  1. Employer requests a hearing by filing a hearing request.
  2. The Department reviews the request.
  3. The Department refers the request to the Office of Administrative Hearings (OAH).
  4. OAH schedules a prehearing conference.  These are usually held via phone.
  5. OAH schedules hearing date at the prehearing conference.
  6. Parties submit exhibits and witness list to OAH.
  7. Parties attend the hearing.
  8. OAH issues a decision.

The “Notice of Tax Prehearing” provides the date and time of the prehearing conference, which will be conducted by telephone.

​If the date of the prehearing does not work with your schedule, please notify the OAH coordinator as soon as possible to reschedule the prehearing.  The administrative law judge (ALJ) will schedule the hearing even if you do not appear.

At the prehearing, the parties will schedule the hearing, identify legal issues, and discuss witnesses, evidence, exhibits, and other procedural matters for the hearing.  The date and time of the hearing will be decided based on the availability of the parties.  The ALJ will also set a deadline for submitting exhibits and the witness list.

After the prehearing, the OAH will mail a “Notice of Tax Hearing” and prehearing follow-up letter to your address on file.​

The Employment Department Tax Section’s decision is presumed to be legally correct. You must present evidence that supports your disagreement with each point of the decision.     

You may represent yourself or be represented by an attorney, accountant, or any other person. If you decide to hire an authorized representative, your representative will need time to prepare your case. You must inform the OAH and the Employment Department Tax Section if you hire a representative.

If during the hearing you decide you need an authorized representative; you may ask the administrative law judge (ALJ) for time to get one. The ALJ will decide whether to allow your request.  ​


You should only submit exhibits that are relevant to your case.  If the exhibit is not relevant, then the administrative law judge (ALJ) may not admit the exhibit into evidence. Exhibits should be marked with the letter “R” followed by a number (R1, R2, R3, etc.), and if the exhibit is multiple pages, it should include page numbers.  You may choose to submit an exhibit list that includes the exhibit number, number of pages of the exhibit, and a description of the exhibit.

You should only identify witnesses who have relevant testimony to your case. If a witness simply repeats what others will say, or does not know anything about your case, the ALJ may not allow him or her to testify. Be sure the witness is available to testify at the hearing. If your witness is not willing to appear at the hearing, contact the OAH prior to the hearing for a subpoena. 

A witness list is required if you are calling any witnesses.  It should include the witness’s name and contact number.  The ALJ will use this information to contact the witnesses during the hearing. 

It is important that you submit your exhibits and witness list to the OAH by the deadline established by the ALJ at the prehearing.  If you do not submit the exhibits and witness list by the deadline, the ALJ may not consider the information as part of the record.

You must also provide a copy of the exhibits and witness list to the Department’s authorized representative by the established deadline.  If you do not provide a copy to the authorized representative by the deadline, the ALJ may not consider the information as part of the record.

If you plan on questioning any witness about a specific exhibit, it is your responsibility to send a copy of that exhibit to the witness.

You will receive a copy of the Department’s exhibits and witness list from the Department’s authorized representative by the deadline. ​


The hearing will start on time as established in the “Notice of Tax Hearing”. If you are late for the hearing, your request for hearing may be dismissed. The decision by the Employment Department Tax Section will remain in effect if your request for hearing is dismissed.

Hearings are usually held by telephone, but may be scheduled for in-person depending on the circumstances.  The “Notice of Tax Hearing” will provide the phone number to call or the location where the hearing will be conducted.  The administrative law judge (ALJ) will make a recording of the tax hearing.

The ALJ starts the hearing by explaining what will happen during the hearing and answering your questions. The ALJ will review the record documents and any submitted exhibits from the parties.  Each party is allowed the opportunity to make an opening statement. 

The ALJ will swear in the first witness. The ALJ will ask questions and allow each party to ask questions of the witness. The process continues until all witnesses have given their testimony. ​


The administrative law judge (ALJ) will issue the decision.  Decisions are mailed to the address on file usually within forty-five (45) days after the hearing record closes. ​


If you disagree with the hearing decision, you may file a petition for judicial review with the State of Oregon Court of Appeals. You have 20 days from the date the order is mailed to filed your petition. For information about filing a petition for judicial review, you may call the Court of Appeals Records Section at (503) 986-5555.

For additional information, visit http://courts.oregon.gov/COA/pages/index.aspx.  ​


​Click here​ to go to the search page.

If you are interested in discussing the possibility of a settlement, please call the Salem Central Office at 503-947-1488 and ask to speak with someone in the Tax Hearings Unit or e-mail the Tax Hearings Unit: ​oeduitaxhearings@employ.oregon.gov​​.  

​What documents are appealable?

The following documents are appealable:
  • Notice of Determination (Forms NODD1, NODD2, NODD3, NODD4, NODN1, NODN2, NODN3, NODN4, NODN5, NODN6, NODR1, NODR2, NODR3, NODR4, 153T, 153X)
  • Amended Notice of Determination (Form 153U)
  • Supplemental Notice of Determination (Forms NODC1, NODC2, NODC3, NODC4, 242U)
  • Notice of Tax Assessment (Form 502, Manual, 4QQ)
  • Notice of Estimated Tax Assessment (Form 534)
  • Notice of Estimated Jeopardy Tax Assessment (Form 5)
  • Corporate Officer Election Notice (Forms 25A, 88A, 88B, 89A, 373A)
  • Denial of Late Filing Penalty Deletion Request (Forms DEN1, DEN3)
  • Denial of One Percent Penalty Waiver Request (Forms DEN2, DEN4)
  • Notice of Tax Rate Request and Redetermination Decision (Forms 316E, 326E)

The following documents are not appealable, and you must first request a review of the information:
  • Notice of Late Filing Penalty Assessment (Form 514)
  • Notice of One Percent Penalty Assessment (Form OPP)
  • Notice of Tax Rate (Forms PRETX, 238, 239) 
Please note that hearing requests on non-appealable documents will result in a denial of your hearing request.​


Do I need to request a hearing on each appealable document?
​
You may receive multiple appealable documents covering the same issues in dispute.  In order for the Administrative Law Judge to have jurisdiction over each appealable document, you will need to request a hearing on each one.  You may appeal up to three documents with one request using the Electronic Appeals System.​


What if I have additional documents to support my hearing request?

Please e-mail all attachments to your hearing request to the Tax Hearings Unit at oeduitaxhearings@employ.oregon.gov​.  If you submitted your hearing request through the electronic appeals system, please include your reference number in the e-mail.  Otherwise, please clearly identify the business name. 
 
Please avoid sending confidential information to this e-mail address as the e-mail system is not secure. If you have confidential documents to include as an attachment, please contact the tax hearings unit to arrange for alternative receipt of this information.

When your hearing request is referred to the Office of Administrative Hearings, the Department will include the attachments with the request.​


How do I know that you received my hearing request?

If you file your hearing request using the electronic appeals system, you will receive a confirmation e-mail with a reference number after you submit the request.  Once the Department has initially processed your request, you will also receive a letter in the mail acknowledging your hearing request.  Please keep these documents for your records.​


What is The Office of Administrative Hearings?

The Office of Administrative Hearings (OAH) is an independent and impartial forum for citizens and businesses to dispute state agency action against them.  Within the OAH, there are administrative law judges (ALJ) who oversee the hearing and make an independent decision.


How do I postpone a hearing?

A hearing may be postponed only if the request is made promptly and if you establish good cause for the postponement. If you need a postponement, telephone the Office of Administrative Hearings immediately. The administrative law judge will allow or deny your request. After a hearing has started, it may be interrupted and continued to a later date with the administrative law judge’s permission. Hearings that are continued are usually rescheduled and completed within a few weeks.​


What if I need an interpreter?

Hearings are conducted in English. If your knowledge of English is limited or if you are hearing or speech impaired, or if you are reading this for a person, whose knowledge of English is limited, contact the Office of Administrative Hearings immediately. They will arrange to have an interpreter available for the hearing. There is no charge to you for this service.​


What if I have special needs?

If you have special needs due to a physical impairment, contact the Office of Administrative Hearings immediately so that reasonable accommodations can be made for you.​​ 


What if the hearing decision changes the initial decision?

If the hearing decision changes the initial decision, the Department will make the required changes and will notify you once these changes have been made.  However, if the Department decides to appeal the decision to the Court of Appeals, it will not make the changes until the decision becomes final.​ ​


Why am I receiving statements of account when I have requested a hearing?

Per ORS 657.515, interest continues to accrue on the unpaid tax balance at the rate of one and one-half percent (1 ½%) per month or fraction of a month. 

ORS 657.457 mandates a penalty for all employers who fail to file all Unemployment Insurance tax reports or pay all Unemployment Insurance taxes due by September 1st of each year.  This penalty is one percent (1%) of the employer’s preceding calendar year taxable payroll.

As a courtesy, the Department will not pursue active collections activities. However, to avoid the accrual of additional interest and penalties between now and the time a decision is made by the OAH, please pay any balance due.  If the final decision is in your favor, a refund will be issued in accordance with the decision.

​The Oregon Administrative Rules that pertain to Unemployment Tax Hearings are located at the Oregon Secretary of State’s website – Oregon Administrative Rules, Division 40, Appeals, Lower Appeals Procedure​

​If your request for hearing has not been referred to the Office of Administrative Hearings, you will need to notify the Tax Hearings Unit in writing that you want to withdraw your hearing request.

You can email your withdrawal to the Tax Hearings Unit at oeduitaxhearings@employ.oregon.gov​. 

If you would need additional information, contact the Tax Hearings Unit at oeduitaxhearings@employ.oregon.gov​ or call the Salem Central Office at 503-947-1488 and ask to speak with someone in the Tax Hearings Unit.

If your request has been referred to the Office of Administrative Hearings (OAH), then you will need to notify the OAH in writing that you want to withdraw your hearing request.

If you withdraw your request for a hearing, the initial decision of the Employment Department Tax Section will remain in effect.​