If you disagree with a decision made by the N.C. Division of Employment Security (DES) about unemployment benefits or tax assessments, you can file a protest or request a hearing to have the issue reviewed.

This page explains:

  • What happens during the protest process.
  • How to prepare for a tax hearing.
  • What to do if you disagree with the final decision.

Unemployment Insurance Tax Hearings Frequently Asked Questions (FAQs)

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A protest is a written statement where you explain why you disagree with a decision made by DES. This could be about:

  • A Wage Transcript and Monetary Determination.
  • A tax assessment notice.
  • Any other decision issued by DES related to tax.

The protest must be signed and dated by the claimant, the employer, or an authorized representative.

Once you file a protest, the following steps may occur:

  1. DES Review: DES will look at your protest and may resolve the issue.
  2. Forwarding to Tax Administration: If the issue isn’t resolved, it might be sent to the DES Tax Administration Section.
  3. Evidence Hearing: If the dispute remains unresolved, it may go to an evidentiary hearing before the Board of Review.

A tax hearing is a meeting where the parties explain your case and provide evidence. The Board of Review schedules and conducts the hearing. 

The parties in tax hearings are claimants (the person requesting benefits), the employer, and DES. 

The Board of Review will mail you a notice with details about the hearing, including the date, time, and place of when and where the hearing will be. 

During the hearing, everything is recorded. Here’s what you can expect:  

  1. The Board of Review explains the issues and the purpose of the hearing.
  2. Each party (claimant, employer, DES) gets a chance to:
    • Testify about the facts of their case.
    • Present witnesses who can provide testimony.
    • Submit documents or recordings.
  3. Both parties can ask questions to clarify points or dispute evidence.
  4. Each party gets a chance to summarize their case. 

Tax hearings are usually heard in two hours but may be longer or shorter for cases with several people involved or complex issues. If more time is needed, the Board of Review will either continue with the hearing or adjourn it to a later date. 

To present your case, you’ll need to:  

  1. Provide your documents, electronic recordings, or other physical evidence to the Board of Review and other involved parties before the hearing.
  2. Give a sworn statement (called testifying).
  3. Make sure your witnesses are at the hearing. 

  1. Pro Se: You can represent yourself.  
  2. Legal Representation: You can hire a licensed or supervised attorney in accordance with the N.C. Gen. Stat. § 96-17(b) and Chapter 84 before your hearing.  

NOTE: If you have a lawyer, send a notice with your appeal showing they are your legal representative. After that, all information about your hearing will be sent to your lawyer. 

A legal representative can:  

  • Gather information about your case.
  • Make motions or requests.
  • Present your evidence.
  • Make opening and closing statements. 

Through organizations like Legal Aid of North Carolina, or the North Carolina State Bar, who can help you find an attorney. 

After the hearing, the Board of Review will send you a tax opinion. 

A tax opinion is a written decision made by the Board of Review after a tax hearing to help everyone understand the outcome of your case. It includes facts of the case, conclusions about the issue, and final decision. A decision may be issued dismissing the case.   

You can file exceptions following N.C. Gen. Stat. § 96-4(q).

Exceptions are the reasons that you disagree with a tax opinion. The tax opinion includes instructions on how to file your exceptions. You do not need to use a special form to file exceptions. There is a deadline for filing an exception.

Any party that disagrees with the tax opinion may file exceptions. 

You should send your exceptions to:

Board of Review  
P. O Box 28263
Raleigh, NC 27611
Fax: 919-715-7193
Email: BOR@commerce.nc.gov
 

Exceptions must be sent and received within 10 days of getting your tax opinion.

After you file your exceptions, the Board of Review will:

  1. Look at your exceptions.
  2. After reviewing everything, the Board of Review issues a decision regarding your exceptions.

After reviewing the exceptions, the Board of Review will make a decision and send you a written order. If you have a lawyer, they will get the decision instead of you.

If the Board of Review denies your exceptions, you can:

  1. Submit an appeal. This must be done in superior court within 10 days of getting the order that denied your exceptions.
  2. Follow the instructions to submit your appeal.
  3. Choose to seek legal representation. 

An appeal is a formal request for superior court to review a decision that you think is wrong. 
 

After you file your appeal, you should:

  1. Write a statement explaining why you disagree with the decision denying your exceptions.
  2. File to the Board of Review within 10 days of filing your appeal.
  3. Include any supporting documents or evidence that backs your position.
  4. Check the instructions provided in the written order to make sure you follow specific requirements for your written statement.
  5. Consider hiring a lawyer who can help with your arguments and walk you through the appeals process. 

The Board of Review has 30 days to send all the documents related to your case to the superior court. If you live in North Carolina, your appeal documents will go to the superior court in your county. If you live out of state, they go to the Superior Court of Wake County in Raleigh.

You’ll get a written notice telling you when your court hearing will be.  

NOTE: If you have a lawyer, all information will go to them.  

In tax cases, DES pays the court filing fees with funds from its budget. 

You don’t have to have a lawyer, but if you do, they must comply with Chapter 84 of the North Carolina General Statutes and the North Carolina State Bar Rules. 

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