Appeals

Appeals

Tax Appeal Information

Whenever a determination is made that affects your tax liability, a written notice will be sent to you. The determination will provide appeal rights if you should disagree with a decision. Read each determination carefully and pay close attention to the mailing date.

*It is extremely important to submit any appeal within the time frame indicated.

Liability, Employment or Wages

A notice will be sent to you when it is determined that you are an employer liable for unemployment taxes. If you wish a determination, without a hearing, as to whether individuals performing services on your behalf are employees and remuneration you pay them is wages, you may submit any additional facts which you have for review. You should submit such proof and make your request immediately, as directed by your Notice of Determination to:

MDES
Appeals Department
P.O. Box 1699
Jackson, MS 39215-1699

Tax Rates

Each year, an "Experience Rate Notice" is mailed to each liable employer. This notice provides employers with the rate they will use to compute the contributions due on his/her taxable payroll for the calendar year specified on the notice. Employers may appeal a rate assigned by MDES within (30) days after the date of mailing of the employer’s rate notice. Appeal requests should be mailed to:

MDES
Tax Department
P.O. Box 22781
Jackson, MS 39215-1699.

Assessments

Employers may appeal an assessment, which is made by MDES in the absence of reports filed by the employer, to establish tax liability. This appeal must be made within (15) days of the date of mailing of the notice demanding payment. Your request should be mailed to MDES, Appeals Department, P.O. Box 1699, Jackson, MS 39215-1699.

Employer Benefit Appeal Information 

Whenever a determination is made that affects your tax liability, a written notice will be sent to you. The determination will provide appeal rights if you should disagree with a decision. Read each determination carefully and pay close attention to the mailing date.

It is extremely important to submit any appeal within the time frame indicated.

You have the right to appeal the Notice of Nonmonetary Determination which advises whether or not your former employee is eligible for unemployment benefits.

Both the employer and the clamant are given the right to appeal a determination. An employer who wants to appeal a determination, and who responded in a timely manner to the “Notice to Employer of Claim Filed” (form UI21A), may file an appeal as indicated on the determination.

You will have 14 days from the mailing date of the non-monetary decision to file an appeal. Please be sure to include the former employee’s Social Security number on any written correspondence you submit.

Once a hearing has been held, if you still disagree with the decision rendered, you may file an appeal request to the MDES Board of Review. Thereafter, the next level of appeal would be to the Circuit Court, and then finally to the Mississippi Supreme Court.

Notice of Charges

A Statement of Benefit Charges is mailed out quarterly to employers whose former employees have been paid unemployment benefits in the previous quarter. You may file an appeal within (30) days after the date of mailing within the limitations contained in Sections 71-5-355 of the MDES Law. These appeal rights apply only if an individual appears in error on a Statement of Benefit Charges.