20 Miss. Code. R. § 101-600-612.00 - Tax Appeal Regulation

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.

Notes

20 Miss. Code. R. § 101-600-612.00

Miss. Code Ann. §§ 71-5-115 & 71-5-117 (Rev. 2004).

Amended 12/17/2014