After we audit your business, we send you:
- Post Audit Letter, which lists the audit findings and explains the reasons for the findings. We send this letter by U.S. mail.
In most cases, we also send you:
- Notice and Order of Assessment (NOA). This lists any outstanding balance on your account. We send this letter by certified mail. Someone needs to sign for certified mail.
If you disagree with anything in either letter, you can appeal.
Even if you appeal, we advise you to bring your account up to date. Paying any outstanding balance will help avoid any future penalties or interest.
How to appeal
Your appeal needs to be in writing and needs to include all of these parts:
- Your business name.
- Your address and phone number.
- The reason you disagree with our decision.
-
Your Employment Security reference number. You can find your ES reference number on the Post Audit Letter and the NOA. If you cannot find your ES reference number, contact our Account Management Center at OlympiaAMC@esd.wa.gov or 855-829-9243.
Mail your appeal to:
Employment Security Department
Tax Appeals
PO Box 9046
Olympia, WA 98507-9046
or
Send by email to UITaxLegalAppeals@esd.wa.gov.
When to appeal
Employment Security will not accept late tax appeals. Be sure it is postmarked within 30 days of the earliest date on either the Post Audit Letter or the NOA.
If you receive a NOA, you will notice that it says you have 30 days from the date of the NOA to send your appeal. But our rules say you should appeal by the earliest deadline. And most people get the Post Audit Letter before the NOA. So be safe! Send your appeal within 30 days of the earliest date listed on the two letters.
How to prepare for the appeal hearing
Your hearing will be with the Office of Administrative Hearings. OAH is a state agency independent from the Employment Security Department. OAH holds most hearings by phone. Go to the OAH webpage about Employment Security Department hearings. It tells you how to prepare, what to expect and more.
After the appeal hearing
About two weeks after the hearing, you will get a written decision by U.S. mail from OAH. The letter will explain the results of the hearing. OAH can reverse some or all of our findings.
If OAH reverses our findings
If OAH reverses all our findings, we will remove all adjustments we made to your account. If OAH reverses only some of our findings, we will remove only the adjustments that apply.
If OAH agrees with our findings
Please contact Employment Security's Financial Recovery unit to make payment arrangements. You can contact the unit by phone at 866-697-4831 or email at ESCTax@esd.wa.gov.
If you disagree with the OAH decision
You can file a petition for review with the Employment Security Department's Commissioner's Review Office (CRO). In their written decisions, OAH includes complete instructions to file a petition for review. You need to file it in writing. Make sure it is postmarked within 30 days of the date OAH mailed its decision to you.
Mail the petition for review to:
Employment Security Department Records Center
PO Box 9555, MS-6000
Olympia, WA 98507-9555
Next steps
After you submit your petition for review, the CRO will mail you its decision. If you disagree with the decision, you can appeal to the Washington State Superior Court. Your appeal needs to be in writing. You need to mail it within 30 days of the date the CRO mailed its decision to you. You will need to pay for all court costs and attorney's fees related to your appeal to Superior Court.