Appeals Guide - Appeals To The Department

From Appeal Tribunal decisions. If you disagree with the appeals officer's decision, you can file an appeal in writing to the Department. This is also called an appeal to the Commissioner of Labor and Workforce Development. The Department is not required to accept the appeal unless the appeals officer's decision changed the DETS determination. The Commissioner will not usually take new evidence in deciding this appeal. After reviewing the evidence taken at the first level hearing, the Commissioner will issue a written decision and mail it to all interested parties.

From Tax Assessments. Tax appeals must be filed in writing. Appeals of tax assessments and tax rates are decided by the commissioner instead of a appeals officer. However, tax appeals may be submitted to any tribunal or tax office.

For tax hearings at the Department level, an appeals officer appointed by the Commissioner will hold a fair hearing using procedures similar to those used for appeals to the Appeal Tribunal. Tax appeals also provide for a prehearing conference several weeks before the hearing. The prehearing conference is intended to clarify the issues under appeal and provide the parties with additional opportunities to explore each other's positions, go over documents, and, in some cases, reach settlements that negate the need for a hearing.

After the tax hearing closes, the appeals officer will draft a proposed decision then transmit the proposed decision and the hearing record to the Commissioner. The Commissioner will decide the appeal and mail a copy of the decision to all parties.

Commissioner benefit or tax decisions may be appealed to the Superior Court for the State of Alaska in accordance with applicable statutes and court rules. Unless a timely appeal is filed, the Commissioner decision becomes final.