1. If you disagree with the notice issued by the Employment Development Department (Department) on your unemployment insurance (U.I.) or disability insurance (D.I.) claim, the first step is to file an appeal with the Department, using the form DE1000M or by submitting a letter of appeal.

   An appeal need not be formal; however, it must be in writing and contain the following information:

   • Your name and mailing address.
   • The name and mailing address of any representative filing the appeal.
   • The name and social security number of the claimant.
   • If you are an employer filing an appeal provide the employer's name and account number

   Your appeal should also include:

   • Your telephone number.
   • The date of the Department notice.
   • The reason why you disagree.
   • Specify if you need an interpreter or special accommodation.
   • Date and signature.
   • You have 30 calendar days from the mailing date on the Department notice to file your appeal. If the appeal is filed after the 30 calendar days, explain why.
2. Submit your Appeal by returning it to the Department at the office address listed on the notice.
   
   

For more information on the U.I./D.I. appeal process select the flowcharts below:

• Unemployment and Disability Insurance Appeals Process: English | Español

*myAppeal – You can register for a myAppeal online portal account at any time. For more information visit https://cuiab.ca.gov/myappeal/.

**Notice of Hearing – At least 10 days prior to the hearing, you will be notified of the date, time and location. Page two of the Notice of Hearing instructs you to appear by telephone or in person. If by telephone, you must call the judge at the number provided and enter the conference I.D. listed. If you are to appear in person, you must report to the address listed.

Read the Hearing Information included with the Notice of Hearing to obtain more information.

1. If you disagree with the judge's decision, you may file a Board Appeal. Your appeal can be filed electronically through the C.U.I.A.B. myAppeal* website, or by submitting the completed Board Appeal Form or written letter to the Office of Appeals listed on the decision.
   
   A Board Appeal need not be formal; however, it must be in writing and contain the following information:
   • Your name and mailing address.
   • The name and mailing address of any representative filing the appeal or petition.
   • The name and social security number of the claimant.
   • If you are an employer filing an appeal provide the employer’s name and account number.
   The Board Appeal should also include your:
   • Your telephone number.
   • The date and case number(s) of the judge's decision being appealed.
   • The reason why you disagree.
   • If you need an interpreter or special accommodation.
   • Date and signature.
   • You have 30 calendar days from the mailing date on the judge’s decision to file your appeal. If the Board Appeal is filed after the 30 calendar days, explain why.
2. Submit your Board Appeal by returning it to the California Unemployment Insurance Appeals Board (C.U.I.A.B.).
   
   For U.I. or D.I., submit your Board Appeal electronically through the C.U.I.A.B. myAppeal website at https://cuiab.ca.gov/myappeal/ or in writing to the Office of Appeals listed on the decision.
   
   For Tax Petitions, submit your Board Appeal in writing to the Office of Appeals listed on the decision (online submission is currently not available).
   
   For additional information refer to the Notice to Parties, D.E. 6401 attached to the decision and available under the Forms and Publications tab.

Within the period provided for the timely filing of your appeal, you have the right to request:

1. A copy of the complete record of the case for the purpose of submitting written argument in support of your appeal.
2. Permission to submit additional evidence.
3. An opportunity to offer oral argument on the case. Requests for oral argument are rarely granted.

1. If you disagree with a Notice of Assessment, Denial or Denial of Claim for Refund, or Review issued by the Employment Development Department (Department) and wish to contest it, your first step is filing a petition by submitting a letter (online submission is currently not available for Tax Petition).
   

   A petition need not be formal; however, it must be in writing and contain the following information:

   • The name and mailing address of the petitioner.
   • The employer’s account number with the Department.
   • The name and mailing address of any representative filing the petition.

   Your petition should also include:

   • A copy of the assessment or notice.
   • Your contact telephone number.
   • The date of Department's notice.
   • A statement of the reasons for the petition.
   • Specify if you need an interpreter or special accommodation.
   • Your signature and date signed.
   • You have 10 calendar days for a Jeopardy Assessment or 30 calendar days for all other tax petitions, from the mailing date on the Department’s notice. If the petition is filed late, explain why.
2. Submit your petition to the California Unemployment Insurance Appeals Board (C.U.I.A.B.) at:
   
   
   CUIAB – Office of Tax Petitions

   2400 Venture Oaks Way, Suite 150
   Sacramento, CA 95833
   Fax: (916) 263-6763

Refer to Board Appeal, 2nd Level Appeal process for details.

1. If you disagree with the notice issued by the Employment Development Department (Department) on your Disaster Unemployment Assistance (D.U.A.) claim, the first step is to file an appeal with the Department, using the form D.E. 1000M or by submitting a letter of appeal.

   An appeal need not be formal; however, it must be in writing and contain the following information:

   • Your name and mailing address.
   • The name and mailing address of any representative filing the appeal.
   • The name and social security number of the claimant who is a party.

   Your appeal should also include:

   • Your telephone number.
   • The date of the Department notice.
   • The reason why you disagree.
   • Specify if you need an interpreter or special accommodation.
   • Date and signature.
   • You have 60 calendar days from the mailing date on the Department notice to file your appeal. If the appeal is filed after the 60 calendar days, explain why.
2. Submit your appeal by returning it to the Department at the office address listed on the notice.
What Happens Next?
The Department will mail an Appeal Acknowledgement Letter to the parties involved in the appeal and forward the appeal documents to the California Unemployment Insurance Appeals Board (C.U.I.A.B.) for a hearing.

Below is a diagram showing what happens after the Department receives a D.U.A. appeal:

For more details on the D.U.A. appeals process, select the flowchart below:
• Disaster Unemployment Assistance Appeals Process: English | Español
*myAppeal – You can register for a myAppeal online portal account at any time. For more information visit https://cuiab.ca.gov/myappeal/.

**Notice of Hearing – At least 10 days prior to the hearing, you will be notified of the date, time and location. Page two of the Notice of Hearing instructs you to appear by telephone or in person. If by telephone, you must call the judge at the number provided and enter the conference I.D. listed. If you are to appear in person, you must report to the address listed.

Read the Hearing Information included with the Notice of Hearing to obtain more information.

Request for Review

1. If you disagree with the judge’s decision, submit a Request for Review with the Office of Appeals listed on the decision.
   
   To timely file a Request for Review, you have 15 calendar days from the date issued on the judge's decision.
What Happens Next?
The Office of Appeals will forward the Request for Review and case information to the U.S. Department of Labor, Regional Administrator for review.

Below is a diagram showing what happens after the C.U.I.A.B. receives the Request for Review:

For more details on the D.U.A. appeals process select flowchart below:


• Disaster Unemployment Assistance Appeals Process: English | Español