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Article 11. Administrative Appellate Review of California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 11.
(a) Within 10 working days of notice of an assessment
pursuant to Section 1137, the employer may file a petition for
reassessment of the jeopardy assessment pursuant to Section 1222.
(b) Within five days of receiving a petition for reassessment pursuant to subdivision (a), the board shall notify the employer of the date and time of a preliminary hearing to determine the reasonableness of levying the assessment pursuant to Section 1137. The preliminary hearing shall be held before an administrative law judge and scheduled not less than 10 nor more than 20 days from the filing of the petition for reassessment. The administrative law judge shall issue a decision within 10 days of the scheduled hearing date. The date scheduled for the preliminary hearing may be continued by the administrative law judge upon the request of the employer and the director.
(c) The burden of proof on the issue of the reasonableness of levying the assessment pursuant to Section 1137 shall be on the director. In determining the reasonableness of levying the assessment pursuant to Section 1137 at the preliminary hearing, the administrative law judge shall consider and make findings on whether the director had probable cause under Section 1137.1 to levy the assessment pursuant to Section 1137. If the administrative law judge or the board, on appeal from an administrative law judge's decision, decides that the assessment should not have been levied under Section 1137, the assessment shall automatically become, and shall have the effect of, an assessment pursuant to Section 1126 or 1127, whichever is applicable. If the administrative law judge or the board decides that the assessment was properly levied under Section 1137, this decision shall be incorporated in any decision rendered following the hearing pursuant to subdivision (d). The board shall expedite any appeal from an administrative law judge's decision on a preliminary hearing.
(d) All other issues raised by a petition for reassessment filed pursuant to subdivision (a), including, but not limited to, the appropriateness of the amount assessed, shall be determined at a hearing scheduled and held pursuant to Sections 1223 and 1224.
(b) Within five days of receiving a petition for reassessment pursuant to subdivision (a), the board shall notify the employer of the date and time of a preliminary hearing to determine the reasonableness of levying the assessment pursuant to Section 1137. The preliminary hearing shall be held before an administrative law judge and scheduled not less than 10 nor more than 20 days from the filing of the petition for reassessment. The administrative law judge shall issue a decision within 10 days of the scheduled hearing date. The date scheduled for the preliminary hearing may be continued by the administrative law judge upon the request of the employer and the director.
(c) The burden of proof on the issue of the reasonableness of levying the assessment pursuant to Section 1137 shall be on the director. In determining the reasonableness of levying the assessment pursuant to Section 1137 at the preliminary hearing, the administrative law judge shall consider and make findings on whether the director had probable cause under Section 1137.1 to levy the assessment pursuant to Section 1137. If the administrative law judge or the board, on appeal from an administrative law judge's decision, decides that the assessment should not have been levied under Section 1137, the assessment shall automatically become, and shall have the effect of, an assessment pursuant to Section 1126 or 1127, whichever is applicable. If the administrative law judge or the board decides that the assessment was properly levied under Section 1137, this decision shall be incorporated in any decision rendered following the hearing pursuant to subdivision (d). The board shall expedite any appeal from an administrative law judge's decision on a preliminary hearing.
(d) All other issues raised by a petition for reassessment filed pursuant to subdivision (a), including, but not limited to, the appropriateness of the amount assessed, shall be determined at a hearing scheduled and held pursuant to Sections 1223 and 1224.
Within 30 days of service of any notice of assessment or
denial of claim for refund or credit under Section 803, 821, or 991,
or of any notice under Sections 704.1, 1035, 1055, 1127.5, 1131,
1142, 1143, 1144, 1180, 1184, 1733, and 1735, any employing unit or
other person given the notice, or any employing unit affected by a
granting or denial of a transfer of reserve account, may file a
petition for review or reassessment with an administrative law judge.
The administrative law judge may for good cause grant an additional
30 days for the filing of a petition. If a petition for reassessment
is not filed within the 30-day period, or within the additional
period granted by the administrative law judge, an assessment is
final at the expiration of the period. If a petition for review of a
termination of elective coverage under Section 704.1 is not filed
within the 30-day period, or within the additional period granted by
the administrative law judge, the termination is final at the
expiration of the period. If the director fails to serve notice of
his or her action within 60 days after a claim for refund or credit
is filed, the person or employing unit may consider the claim denied
and file a petition with an administrative law judge.
If any petition is filed under this article within the time
and meeting requirements prescribed, an administrative law judge
shall review the matter and, if requested by the petitioner, shall
grant a hearing. A hearing is not required on a petition if a prior
hearing has been afforded the petitioner involving the same issues,
but regardless of any prior proceedings, if the petitioner files an
affidavit setting forth new and additional evidence in support of his
or her petition, an administrative law judge may grant an additional
hearing. The administrative law judge shall give at least 20 days'
notice of the time and place of the hearing on a petition by
delivering or mailing the notice to the petitioner and to the
director. The time of notice may be shortened with the consent of the
parties. The administrative law judge shall render a decision in the
matter and may decrease or increase the amount of any assessment
under review. Every employing unit or person which is a party to the
petition and the director shall be promptly notified of the
administrative law judge's decision, together with his or her reasons
therefor.
(a) The petitioner or the director may, within 30 days after
the service of notice of an administrative law judge's decision under
this article, file an appeal to the appeals board. The appeals board
may for good cause extend the appeal period. If the administrative
law judge fails to serve notice of the decision on a petition for
review of denial of a claim for refund or credit within 60 days after
a petition is filed, the petitioner may consider the petition denied
and file an appeal with the appeals board. If an appeal is not filed
within the 30-day period or within the additional period granted by
the appeals board:
(1) The decision of the administrative law judge upon the petition is final in every case at the expiration of the period.
(2) Any assessment involved is final at the expiration of the period except that in cases where a decision of the administrative law judge requires an adjustment of an assessment by granting a portion of a petition or by increasing an assessment, the assessment is final 30 days after service upon the petitioner by the director of a statement of amounts due setting forth the adjusted liability pursuant to the decision.
(b) In the event of an appeal to the appeals board, it may decrease or increase the amount of any assessment involved. In cases where an order or decision of the appeals board requires an adjustment of an assessment by granting a portion of a petition or by increasing an assessment, the order or decision and the assessment become final 30 days after service upon the petitioner by the director of a statement of amounts due setting forth the adjusted liability pursuant to the order or decision of the appeals board. In all other cases, the order or decision of the appeals board and any assessment become final 30 days after service upon the petitioner of notice of the order or decision.
(1) The decision of the administrative law judge upon the petition is final in every case at the expiration of the period.
(2) Any assessment involved is final at the expiration of the period except that in cases where a decision of the administrative law judge requires an adjustment of an assessment by granting a portion of a petition or by increasing an assessment, the assessment is final 30 days after service upon the petitioner by the director of a statement of amounts due setting forth the adjusted liability pursuant to the decision.
(b) In the event of an appeal to the appeals board, it may decrease or increase the amount of any assessment involved. In cases where an order or decision of the appeals board requires an adjustment of an assessment by granting a portion of a petition or by increasing an assessment, the order or decision and the assessment become final 30 days after service upon the petitioner by the director of a statement of amounts due setting forth the adjusted liability pursuant to the order or decision of the appeals board. In all other cases, the order or decision of the appeals board and any assessment become final 30 days after service upon the petitioner of notice of the order or decision.
