Iowa Admin. Code r. 871-26.4

Current through Register Vol. 47, No.14, January 8, 2025

Rule 871-26.4 - [Effective 1/29/2025] Appeal of employer liability contested case

(1) An appeal from a decision of the tax bureau of the department concerning employer status and liability, assessments, contribution (tax) rate, successorship, workers' status, and all questions regarding coverage of a worker or group of workers, must be filed by a party no later than 30 calendar days of mailing the tax bureau's decision as determined by the postmark or date stamp to the party's last-known address. The appeal must be in writing and delivered by mail, facsimile, email, online, or in person to Tax Bureau, Iowa Workforce Development, 1000 East Grand Avenue, Des Moines, Iowa 50319.

(2) The appeal should state the following:

a. The name, address, and Iowa employer account number of the employer;

b. The name and title of the person filing the appeal;

c. A reference to the decision from which the appeal is taken; and

d. The grounds upon which the appeal is based.

Iowa Admin. Code r. 871-26.4

ARC 1276C, IAB 1/8/2014, effective 2/12/2014

Amended by IAB September 27, 2017/Volume XL, Number 7, effective 11/1/2017

Adopted by IAB December 25, 2024/Volume XLVII, Number 13, effective 1/29/2025