04 NCAC 24A .0104          ADDRESSES FOR FILING CLAIMS, APPEALS, EXCEPTIONS, REQUESTS OR PROTESTS

(a)  Claimants shall file a claim for unemployment insurance benefits by internet on DES's website, or by telephone.

(1)           The telephone number for filing a new initial claim is (888) 737-0259.

(2)           Claimants with a social security number ending in an odd number shall file weekly certifications on Monday and Wednesday through Saturday by dialing (888) 372-3453.

(3)           Claimants with a social security number ending in an even number shall file weekly certifications on Tuesday through Saturday by dialing (888) 372-3453.

(b)  Appeals from a Determination by Adjudicator shall be filed with the Appeals Section by mail, facsimile, or email.

(1)           The mailing address is Post Office Box 25903, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 733-1228.

(3)           The email address is des.public.appeals@nccommerce.com.   

(4)           Correspondence and appeals submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(5)           Appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the appeal, the docket or issue identification number of the determination being appealed, the claimant's identification number, the names of the claimant and employer, each reason for the appeal, the name of the individual filing the appeal, the official position of an individual filing the appeal on behalf of the party, and a telephone number.

(c)  Appeals of a Non-Fraud Overpayment Determination shall be filed with the Benefits Integrity Unit by mail or facsimile.

(1)           The mailing address is Post Office Box 25903, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 733-1369.

(3)           Correspondence submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(4)           Appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the appeal, the docket or identification number of the determination being appealed, the claimant's identification number, the names of the claimant and employer, each reason for the appeal, the name of the individual filing the appeal, the official position of an individual filing the appeal on behalf of the party, and a telephone number.

(5)           Any questions regarding the contents of a Non-Fraud Overpayment Determination shall be directed to the Benefits Integrity Unit by telephone to (919) 707-1338, facsimile at (919) 733-1369, or email at des.ui.bpc@nccommerce.com.

(d)  Appeals of a Fraud Overpayment Determination shall be filed with the Benefits Integrity Unit by mail or facsimile.

(1)           The mailing address is Post Office Box 25903, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 733-1369.

(3)           Correspondence submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(4)           Appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the appeal, the docket or identification number of the determination being appealed, the claimant's identification number, the names of the claimant and employer, each reason for the appeal, the name of the individual filing the appeal, the official position of an individual filing the appeal on behalf of the party, and a telephone number.

(5)           Any questions regarding the contents of a Fraud Overpayment Determination shall be directed to the Benefits Integrity Unit by telephone to (919) 707-1338, facsimile at (919) 733-1369, or email at des.ui.bpc@nccommerce.com.

(e)  Appeals of a Monetary Determination denying a protest to a Wage Transcript and Monetary Determination shall be filed with the Tax Administration Section by mail, facsimile, or email.

(1)           The mailing address is Post Office Box 26504, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 733-1255.

(3)           The email address is des.tax.customerservice@nccommerce.com.

(4)           Correspondence and appeals submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(5)           Appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the appeal, the docket or identification number of the determination being appealed, the claimant's identification number, the names of the claimant and employer, each reason for the appeal, the name of the individual filing the appeal, the official position of an individual filing the appeal on behalf of the party, and a telephone number.

(6)           Any questions regarding the contents of a determination denying a protest to a Wage Transcript and Monetary Determination shall be directed to the Account and Wage Adjustment Unit of the Tax Administration Section by telephone to (919) 707-1462, facsimile at (919) 733-1255, or email at des.tax.customerservice@nccommerce.com.

(f)  Protests of a Wage Transcript and Monetary Determination shall be filed with the Claims Unit by mail or facsimile.

(1)           The mailing address is Post Office Box 25903, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 715-3983.

(3)           Correspondence submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(4)           Protests shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the protest, the docket or identification number of the determination being protested, the claimant's identification number, the names of the claimant and employer, each reason for the protest, the name of the individual filing the protest, the official position of an individual filing the protest on behalf of the party, and a telephone number.

 (5)          Any questions regarding the contents of a Wage Transcript and Monetary Determination shall be directed to the Monetary Revision Unit by telephone to (919) 707-1257, facsimile at (919) 715-3983, or email at des.monetaryrevision@nccommerce.com.

(g)  Petitions for Waiver of Overpayment shall be filed with the Benefits Integrity Unit by mail or facsimile.

(1)           The mailing address is Post Office Box 25903, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 733-1369.

(3)           Correspondence submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(4)           Petitions shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the petition, docket or identification number of the overpayment determination, the claimant's identification number, the name of the claimant, each reason for the request to waive repayment of the overpayment, the name of the individual filing the petition, the official position of an individual filing the petition on behalf of the party, and a telephone number.

(h)  Claimant appeals of a North Carolina Department of Revenue (NCDOR) Offset Letter shall be filed with the Benefits Integrity Unit by mail or facsimile.

(1)           The mailing address is Post Office Box 25903, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 733-1369.

(3)           Correspondence regarding a claimant's NCDOR Offset Letter submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(4)           Appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the appeal, the docket or identification number of the offset letter being appealed, the claimant's identification number, the name of the claimant, each reason for the appeal, the name of the individual filing the appeal, the official position of an individual filing the appeal on behalf of the party, and a telephone number.

(5)           Any questions regarding the contents of a claimant's NCDOR Offset Letter shall be directed to the Benefits Integrity Unit by telephone to (919) 707-1338, facsimile at (919) 733-1369, or email at des.ui.bpc@nccommerce.com.

(i)  Employer appeals of a North Carolina Department of Revenue (NCDOR) Offset Letter for outstanding tax debts shall be filed with the Tax Administration Section by mail or facsimile.

(1)           The mailing address is Post Office Box 26504, Raleigh, NC 27611.

(2)           The facsimile number is (919) 733-1255.

(3)           Correspondence regarding an employer's NCDOR Offset Letter submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(4)           Appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the appeal, the docket or identification number of the offset letter, the name of the employer, each reason for the appeal, the name of the individual filing the appeal, the official position of an individual filing the appeal on behalf of the party, and a telephone number.

(5)           Any questions regarding the contents of an employer's NCDOR Offset letter for outstanding tax debts shall be directed to the Tax Administration Section by telephone to (919) 707-1119, facsimile at (919) 733-1255, or email at des.tax.customerservice@nccommerce.com.

(j)  Claimant Requests for Reevaluation under the Treasury Offset Program (TOP) shall be filed with the Benefits Integrity Unit of mail or facsimile.

(1)           The mailing address is Post Office Box 25903, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 733-1369.

(3)           Correspondence submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(4)           Requests shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the request, the docket or identification number of the TOP notice, the claimant's identification number, the name of the claimant, each reason for the request, the name of the individual filing the request, the official position of an individual filing the request on behalf of the party, and a telephone number.

(5)           Claimant questions regarding TOP shall be directed to a Recovery Specialist by telephone to (919) 707-1338, or email at des.ui.bpc@nccommerce.com.

(k)  Employer Requests for Reevaluation under the Treasury Offset Program (TOP) shall be filed with the Tax Administration Section by mail or facsimile.

(1)           The mailing address is Post Office Box 26504, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 733-1255.

(3)           Correspondence submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(4)           Requests shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the request, the docket or identification number of the TOP notice, the name of the employer, each reason for the request, the name of the individual filing the request, the official position of an individual filing the request on behalf of the party, and a telephone number.

(5)           Employer questions regarding TOP shall be directed to the Tax Administration Section by telephone to (919) 707-1119, facsimile at (919) 733-1255, or email at des.tax.customerservice@nccommerce.com.

(l)  Appeals from an Appeals Decision shall be filed with the Board of Review by mail, facsimile, or email.

(1)           The mailing address is Post Office Box 28263, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 733-0690.

(3)           The email address is des.ha.appeals@nccommerce.com.

(4)           Correspondence and appeals submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(5)           Appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the appeal, the docket or issue identification number of the determination being appealed, the claimant's identification number, the names of the claimant and employer, each reason for the appeal, the name of the individual filing the appeal, the official position of an individual filing the appeal on behalf of the party, and a telephone number.

(m)  Protests or appeals of adequacy determinations shall be filed with the Claims Unit by mail or facsimile.

(1)           The mailing address is Post Office Box , 25903, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 733-1126.

(3)           Correspondence submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(4)           Protests or appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the protest or appeal, the docket or identification number of the determination being protested or appealed, the name of the employer, each reason for the protest or appeal, the name of the party filing the protest or appeal, the official position of an individual filing the protest or appeal on behalf of the party, and a telephone number.

(n)  Protests or appeals of a Tax Liability Determination shall be filed with the Tax Administration Section by mail, facsimile, or email.

(1)           The mailing address is Post Office Box 26504, Raleigh, NC 27611.

(2)           The facsimile number is (919) 733-1255.

(3)           The email address is des.tax.customerservice@nccommerce.com.

(4)           Correspondence and protests or appeals submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(5)           Protests or appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the protest or appeal, the docket or identification number of the determination being appealed, the claimant's identification number, the names of the claimant and employer, each reason for the protest or appeal, the name of the individual filing the protest or appeal, the official position of an individual filing the protest or appeal on behalf of the party, and a telephone number.

(o)  Protests or appeals of a Tax Rate Assignment shall be filed with the Tax Administration Section by mail, facsimile, or email.

(1)           The mailing address is Post Office Box 26504, Raleigh, NC 27611.

(2)           The facsimile number is (919) 733-1255.

(3)           The email address is des.tax.customerservice@nccommerce.com.

(4)           Correspondence and protests or appeal submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(5)           Protests or appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the protest or appeal, the docket or identification number of the rate assignment, the name of the employer, each reason for the protest or appeal, the name of the individual filing the protest or appeal, the official position of an individual filing the protest or appeal on behalf of the party, and a telephone number.

(p)  Protests or appeals of Audit Results shall be filed with the Tax Administration Section by mail, facsimile, or email.

(1)           The mailing address is Post Office Box 26504, Raleigh, NC 27611.

(2)           The facsimile number is (919) 733-1255.

(3)           The email address is des.tax.customerservice@nccommerce.com.

(4)           Correspondence and protests or appeals submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(5)           Protests or appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the protest or appeal, the docket or identification number of the result being protested or appealed, the name of the employer, each reason for the protest or appeal, the name of the individual filing the protest or appeal, the official position of an individual filing the protest or appeal on behalf of the party, and a telephone number.

(q)  Protests or appeals of Tax Assessments shall be filed with the Tax Administration Section by mail, facsimile, or email.

(1)           The mailing address is Post Office Box 26504, Raleigh, NC 27611.

(2)           The facsimile number is (919) 733-1255.

(3)           The email address is des.tax.customerservice@nccommerce.com.

(4)           Correspondence and protests or appeals submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(5)           Protests or appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the protest or appeal, the docket or identification number of the assessment being protested or appealed, the name of the employer, each reason for the protest or appeal, the name of the individual filing the protest or appeal, the official position of the individual filing the protest or appeal on behalf of the party, and a telephone number.

(r)  Exceptions to a Tax Opinion shall be filed with the Board of Review by mail, facsimile, or email.

(1)           The mailing address is Post Office Box 28263, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 715-7193.

(3)           The email address is BOR@nccommerce.com.

(4)           Correspondence and exceptions submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(5)           Exceptions shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the exceptions, the docket or identification number of the tax opinion, the claimant's identification number, the names of the claimant and employer, the name of the individual filing the exceptions, each reason for the exceptions, the official position of an individual filing the exceptions on behalf of the party, and a telephone number.

(s)  Requests for non-charging of benefits to an employer's account, and protests or appeals of benefit charges to an employer's account shall be filed with the Claims Unit by mail or facsimile.

(1)           The mailing address is Post Office Box 25903, Raleigh, North Carolina 27611-5903.

(2)           The facsimile number is (919) 733-1126.

(3)           Correspondence, requests, protests, or appeals submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(4)           Requests for non-charging and protests or appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the request, the docket or employer's identification number, the name of the employer, each reason for the request, the name and official position of the individual filing the request, protest, or appeal, on behalf of the party, and a telephone number.

(t)  Protests or appeals of a Denial of Seasonal Assignment shall be filed with the Tax Administration Section by mail, facsimile, or email.

(1)           The mailing address is Post Office Box 26504, Raleigh, NC 27611.

(2)           The facsimile number is (919) 733-1255.

(3)           The email address is des.tax.customerservice@nccommerce.com.

(4)           Correspondence and protests or appeal submitted by email outside the SCUBI system shall not include social security numbers or employer account numbers.

(5)           Protests or appeals shall be filed by a party or a party's legal representative as defined in 04 NCAC 24A .0105 and shall contain the date of the protest or appeal, the docket or identification number of the denial being appealed, the name of the employer, each reason for the protest or appeal, the name of the individual filing the protest or appeal, the official position of an individual filing the protest or appeal on behalf of the party, and a telephone number.

(u)  Transmittal of interstate work search records and photo identification shall be filed with the Interstate Unit by mail or facsimile.

(1)           The mailing address is Post Office Box 25903, Raleigh, North Carolina 27611.

(2)           The facsimile number is (919) 733-1370.

 

History Note:        Authority G.S. 75-62; 96-4; 96-14.1; 96-15; 96-17; 96-40; 20 C.F.R. 603.4;

Eff. July 1, 2015;

Amended Eff. September 1, 2017.