Employer Appeals: Tax Program
Unemployment Insurance Liability
Second Contact - After appealing the UC-016 or UC-015A
You will be personally contacted, generally by telephone, by a department representative who will discuss your concerns and provide you with any additional information you may need about the reasoning used in making the determination.
If the matter is not resolved after the personal contact (second contact), an additional review of the file and/or additional investigation is conducted and a formal written Reconsidered Determination is issued.
If the Reconsidered Determination is unacceptable, you may file a written petition for hearing with the Arizona Department of Economic Security (DES) Appeals Board within 30 days of the date of the Reconsidered Determination.
Before a hearing is granted the following must be submitted:
- any quarterly "Unemployment Tax and Wage Reports" due, and
- names of individuals and amounts in dispute.
After the receipt of the Appeals Board Decision, if you disagree, you may appeal to the Arizona Tax Court, which is a division of the Maricopa County Superior Court system.
Arizona Department of Economic Security
Unemployment Insurance Tax
P.O. Box 6028
Phoenix AZ 85005
Telephone: (602) 771-6652
FAX: (602) 532-5538