Board of Review

The Board of Review has three members:

• General public representative—This member is a licensed attorney in North Carolina and serves as the Chair of the Board.
• Employee representative.
• Employer representative.

All members are appointed by the Governor and approved by the North Carolina State General Assembly. 

The North Carolina Board of Review is charged with deciding four types of cases:

Higher Authority Appeals regarding unemployment benefits. North Carolina has an appeal process that includes two levels of appeals after the initial determination about unemployment benefits:

• Lower Authority Appeals are conducted by an Appeals referee, who issues a decision.
• Higher Authority Appeals are based on a quasi-judicial review of the record, including the hearing before the Appeals Referee. The Board of Review looks at the prior decision, all evidence, and the reasons for the appeal. Oral arguments before the Board can be requested but they are at the discretion of the Board.

Tax Cases – The Board of Review can conduct hearings to determine if an employer owes certain taxes. DES and the employer are parties in this case. The Board also conducts hearings to determine an employee’s status, whether employee is an independent contractor, if they disagree with the Division. If either party disagrees with the Board’s determination, they may appeal to Superior Court.

D-100 Cases – When a DES employee files for unemployment benefits. If the employee files an appeal, their case goes straight to the Board of Review, rather than an Appeals Referee employed by DES.

Labor Disputes – The Board of Review can determine unemployment benefits when there is a labor dispute. 

You must file an appeal within 10 days of the date the Appeals Referee Decision is mailed. If the last date falls on a weekend or holiday, you’re allowed until the next business day. You may file an appeal:

Online: File an appeal through your MyNCUIBenefits account.

Mail: Appeals Clerk – Level 2 | Board of Review 
North Carolina Department of Commerce 
Post Office Box 28263 
Raleigh, NC 27611

Fax: 919-341-5694

Email: Des.ha.appeals@commerce.nc.gov 

There are many reasons why you may lose an appeal.  The most common reason is that you do not understand the law. Here are the top five ways you can lose your case:

1. You don’t give a clear reason for your appeal. 
   Just saying "I disagree" isn’t enough. You need to explain why you disagree in writing.
2. You miss the deadline to appeal.   
   If you're late, your case might be dismissed.
3. You miss your hearing. 
   If you don’t show up, you must explain why. A good reason must meet the “due diligence” standard—meaning you were careful and responsible.
4. You don’t turn in important documents before the hearing. 
   The Board can only look at evidence already given to the Appeals Referee. If you have new evidence, explain in your appeal why it wasn’t shared before and why that evidence is important.
5. You don’t bring witnesses who saw what happened. 
   Witnesses must have firsthand knowledge of the situation. 

You have 10 days (plus 3 for mail) to appeal.

• The Board does not hold hearings in UI cases where parties present testimony.
• If allowed, a party may present oral arguments in front of the Board. But this is up to the Board to decide if this is needed.  

Theresa B. Stephenson

Theresa B. Stephenson is the Chair of the North Carolina Board of Review. Chair Stephenson was originally nominated by Governor Cooper in April 2019, unanimously confirmed by the N.C. General Assembly and began her term on July 1, 2019. In February 2023, Governor Cooper appointed Theresa Stephenson for a second term as Chair of the Board of Review. She was again unanimously confirmed by the N.C. General Assembly and began her second term as Chair on July 1, 2023. She is the representative of the general public.

Theresa Stephenson is a graduate of Peace College and North Carolina State University. She graduated from Campbell University School of Law and has practiced law in North Carolina for over 38 years. Theresa Stephenson has served the State of North Carolina for over 35 years in various capacities: as an Assistant District Attorney, Personnel Director for Caswell Center in Kinston (a DHHS facility which had over 1800 employees at that time), a Deputy Commissioner with the North Carolina Industrial Commission for 19 years, and Special Deputy General Counsel for the North Carolina Department of Public Safety prior to her current appointment. The vast majority of her career has been in Employment Law. While in private practice she represented clients in Unemployment Law and before the Office of Administrative Hearings and the Industrial Commission. Ms. Stephenson’s time on the bench and her extensive trial experience is beneficial to her position as Chair for the N.C. Board of Review.

Theresa Stephenson has been a Certified Mediator continuously since 1995; and is rated AV Preeminent by Martindale Hubbell, which is the highest possible rating for both Legal Ability and Ethical Standards. While at the North Carolina Dept. of Public Safety she received the DPS Badge of Excellence for innovation and efficiency, the highest honor accorded a DPS employee; and was nominated for the Governor’s Award of Excellence.

Theresa Stephenson is married to James B. Stephenson, II, a Senior Partner of Stephenson Law, LLC in Cary, N.C. The Stephenson’s have 2 daughters, one of which followed in her parents’ footsteps and practices Family Law in Cary, N.C. A North Carolina native, Ms. Stephenson is also an Advanced Certified Equestrian Coach for N.C. Special Olympics.

Regina S. Adams

Regina S. Adams is a member of the Board of Review. She was initially appointed by Gov. Roy Cooper on March 31, 2022 to serve on the Board of Review on an interim basis and then unanimously confirmed by the General Assembly. She was reappointed by Gov. Josh Stein in April 2025 and unanimously confirmed by the General Assembly for a second term, July 1, 2025 through June 30, 2029. She serves as Vice Chair and the representative of the employees.

Ms. Adams is a graduate of the University of North Carolina at Chapel Hill and the North Carolina Central University School of Law. She also received her Master of Science degree in Information Sciences from North Carolina Central University School of Library and Information Sciences. She has practiced law for 35 years. Ms. Adams has extensive experience in Employment Security Law due to her 33 years of employment in various positions with the Employment Security Commission and N.C. Department of Commerce, Division of Employment Security. Those positions included Appeals Referee, Acting Chief Appeals Referee and staff attorney. She served as DES’s Rulemaking Coordinator and performed all rulemaking duties in accordance with N.C. Gen. Stat. Ch. § 150B. She also served as the subject matter expert, tester, lead coach and trainer for DES’s Legal Services Section in the implementation of the Southeast Consortium for Unemployment Benefits Integration (SCUBI), a modernized core unemployment insurance benefits system. Ms. Adams currently serves in this role for the Board of Review in the implantation of continuing applications for SCUBI.

Regina S. Adams is married to Derek Adams, and they have two children. Ms. Adams serves as a volunteer for several community organizations and is a member of Kyles Temple A.M.E. Zion Church in Durham, North Carolina.

Lockhart Taylor

Lockhart Taylor is serving his first term as a member of the North Carolina Department of Commerce, Board of Review. He was appointed by Gov. Roy Cooper in August 2024, to serve on the Board of Review and was unanimously confirmed as a member of the Board by the General Assembly. As the designated representative of employers on the Board, his term expires June 30, 2028.

Lockhart began his career with the Employment Security Commission in 1993 and served in various departments until he was asked to join the Office of Governmental Relations in 1997 to assist with the implementation of the welfare reform initiative in North Carolina. From 2007 to 2013, Lockhart worked as the Director of Government Relations and served as the Legislative Liaison for Employment Security from 2011–2017. In 2017, Lockhart served as Chief Deputy of Employment Security until he was appointed to serve as Assistant Secretary for the agency. In 2020, Lockhart left Employment Security and served as Senior Policy Analyst for the North Carolina Department of Commerce Division of Workforce Solutions. In 2022, Lockhart served as the Director of Government Relations for the North Carolina Office of State Human Resources.

Lockhart majored in History at Appalachian State University and is married to Paige Dosser. They have 2 daughters, Eliza and Virginia. Lockhart and his family are members of Christ Episcopal Church in Raleigh.

Physical Location

The Offices of the Board of Review are located in the Daniels Building of the DES Central Office at 700 Wade Ave., Raleigh, N.C. The Board of Review is open to the public by appointment.
 

Contact Information

Phone: 984-236-6005

Email: BOR@commerce.nc.gov. This email is for Board of Review inquiries and responses only. The Board of Review does not receive, schedule or hold First Level Appeals hearings. Learn more about filing an appeal.

The Board of Review is happy to speak to any organizations or parties upon request. 

If you need assistance with a regular unemployment claim, please contact the UI Support Center at 888-737-0259. 

If you disagree with a decision from the Board of Review, you may be able to petition for judicial review. Judicial review is when a judge reviews the evidence from your case and determines if the Board’s decision follows the law.

Petition for Judicial Review in Benefits Cases

Petition for Judicial Review in Tax Cases 

Appealing a Decision

Tax Liability