Notice and Administrative Review under the UI Code

California’s Unemployment Insurance Code in Division 1, Part 1, Chapter 4, Article 10 addresses important issues of notice and administrative review. Section 1206 provides that a notice given under this chapter by the director, an administrative law judge, or the appeals board may be served personally or by mail for specified types of cases.

Article 11 deals with administrative appellate review. Section 1221 states that, within 10 working days of notice of an assessment, the employer may file a petition for reassessment of the jeopardy assessment. Within 5 days of receiving a petition for reassessment, the board must notify the employer of the date and time of a preliminary hearing to determine the reasonableness of levying the assessment.

There are a number of procedural requirements set forth in this section including the preliminary hearing, the burden of proof, and other issues raised by a petition for reassessment.

Section 1222 specifies that, within 30 days of service of any notice of assessment or denial of claim for refund or credit, 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.

Section 1223 states that, if any petition is filed within the time and meeting requirements prescribed, an administrative law judge is required to review the matter and, if requested by the petitioner, must 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.

Section 1224 authorizes the petitioner or the director, 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. The decision of the administrative law judge upon the petition is final in every case at the expiration of the period.

In the event of an appeal to the appeals board, it may decrease or increase the amount of any assessment involved.

Article 12 deals with judicial review. Section 1241 prohibits any suit or proceeding from being maintained in any court for the recovery of any amount of contributions, interest or penalties alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been filed pursuant to this chapter. There are a number of additional procedural requirements under this section.

Section 1242 states that, if judgment is rendered for the plaintiff, the amount of the judgment is first credited on any contributions, interest, and penalties due from the plaintiff under this division, and the balance of the judgment is to be refunded to the plaintiff. In any such judgment, interest is allowed and paid only to the extent that interest and penalties collected under this division are available.

Section 1243 states that a decision of the appeals board on an appeal from a denial of a protest or on an appeal from a denial or granting of an application for transfer of reserve account is subject to judicial review if an appropriate proceeding is filed by the employer within 90 days of the service of notice of the decision. The director may, in writing, extend for a period of not exceeding two years the time within which such proceeding may be instituted if written request for such extension is filed with the director within the 90-day period.