Section 107 Deputy?s Determination?Liability Matters Not Involving a Claimant

• Library: Tax Law 2009

The Division has purview over any matter pertaining to the liability of an employing unit that does not involve a claimant. Section 288.130.4, RSMo 2000. A deputy of the Division may make ex parte determinations with regard to these matters, and employers are entitled to a prompt notification of any such determinations and the reasons for the determinations. Id.

If an employer desires to appeal a determination, the Division
is required to grant that employer a hearing before its Appeals Tribunal, provided that the appeal is filed in writing by the employer within 30 days following the date of notification of
the determination, or, if mailed (which is the Division’s normal procedure), the date of mailing of the determination to the employer’s last known address. Id. If no appeal is taken within the 30-day period, the determination becomes final. Id. The deputy who made...