Section 1755-2 - Debtor's Right to Hearing(a) Any debtor whose employer has been served with a withholding order or jeopardy withholding order for taxes, may after service of the order, file a request for a hearing at the department tax office which issued the withholding order for taxes. The request for hearing should be accompanied by the debtor's financial statement. A debtor whose employer has been served with a withholding order for taxes is not limited as to the time within which he or she may file a request for hearing. The debtor may file his or her request for hearing at any time after service of the withholding order for taxes. A debtor may file more than one request for hearing; however, a second request for hearing will be accepted only if it contains a claim that there has been a material change in the debtor's circumstances. A material change in circumstances means a substantial change in the debtor's income or need.(b) The hearing official shall not dismiss a request for hearing before the hearing is held unless it has been withdrawn in writing by the debtor or the relief requested by the debtor is afforded by the department,except that the hearing official may dismiss the request for hearing when the issue presented is not within his or her jurisdiction or the record shows that the same issue based on the same facts has previously been heard and decided. If the debtor or his or her representative fails to appear at the time and place designated for the hearing, the hearing official shall dismiss the request for hearing.(c) A debtor residing outside the State of California, whose employer is in California, shall have the same right to hearing as any resident debtor. The department shall prepare and mail to the out-of-state debtor a questionnaire consisting of a series of questions which may be answered by the debtor in writing and sworn to before a notary. The written questionnaire together with the debtor's request for hearing, and financial statement, may, at the option of the debtor, constitute the debtor's hearing.Cal. Code Regs. Tit. 22, §§ 1755-2
1. New section filed 2-9-81; effective thirtieth day thereafter (Register 81, No. 7).
2. Change without regulatory effect amending NOTE filed 8-26-96 pursuant to section 100, title 1, California Code of Regulations (Register 96, No. 35). Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 1755 and 1785, Unemployment Insurance Code; Sections 706.070 and 706.075(c), Code of Civil Procedure.
1. New section filed 2-9-81; effective thirtieth day thereafter (Register 81, No. 7).
2. Change without regulatory effect amending Note filed 8-26-96 pursuant to section 100, title 1, California Code of Regulations (Register 96, No. 35).