1. If you disagree with the notice issued by the Employment Development Department (EDD) on your unemployment insurance (UI) or disability insurance (DI) claim, the first step is to file an appeal with the EDD, using the form DE 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.
   • 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 EDD notice.
   • 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 EDD 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 EDD at the office address listed on the notice.

• EDD will mail an Appeal Acknowledgement Letter to the parties, then
• The EDD forwards the appeal to the CUIAB Office of Appeals, then
• CUIAB Office of Appeals issues a Welcome & Acknowledgement Letter, then
• CUIAB Office of Appeals schedules hearing and issues a Notice of Hearing*, then
• Judge conducts hearing and issues a decision,
• If you disagree with the decision, you may file a Board Appeal

1. If you disagree with the judge's decision, you may file a Board Appeal. Your appeal can be filed electronically through the CUIAB myAppeal* website, or by submitting the completed Board Appeal Form or written letter to the CUIAB 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 telephone number.
   • The date and case number(s) of the judge's decision being appealed.
   • The reason you disagree.
   • 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 (CUIAB).
   For UI or DI, submit your Board Appeal electronically through the CUIAB myAppeal website at https://cuiab.ca.gov/myappeal/ or in writing to the CUIAB Office of Appeals listed on the decision.
   For Tax Petitions, submit your Board Appeal in writing to the CUIAB Office of Appeals listed on the decision (online submission is currently unavailable).
   For additional information refer to the Notice to Parties, DE 6401 attached to the decision and available under the Forms and Publications tab.

• The CUIAB Office of Appeals forwards the Board Appeal and case information to the Board, then
• The Board issues an Acknowledgment Letter to all involved parties*, then
• The Board reviews the case record and issues a decision,
• If you disagree with the Board’s decision, you may file a Writ of Mandate with your County Superior Court

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 (EDD) and wish to contest it, your first step is filing a petition with the CUIAB, by submitting a letter (online submission is currently not available for Tax Petition).

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

   • The name and mailing address of the petitioner.
   • The petitioner’s employer account number with the EDD.
   • The name and mailing address of any representative filing the petition.
   The Board Appeal should also include:
   • A copy of the assessment or notice.
   • Your contact telephone number.
   • The date of EDD's notice.
   • A statement of the reasons for the petition.
   • 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 EDD’s notice. If the petition is filed late, explain why.
2. Submit your petition to the California Unemployment Insurance Appeals Board (CUIAB) at:
   CUIAB – Office of Tax Petitions
   2400 Venture Oaks Way, Suite 150
   Sacramento, CA 95833
   Fax: (916) 263-6763

• Notification is sent to the EDD to respond to the petition, then
• EDD's response is received, then
• The petition is scheduled for a hearing and the Notice(s) of Hearing* is sent, then
• Judge conducts hearing and issues a decision,
• If you disagree with the decision, you may file a Board Appeal.

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

1. If you disagree with the notice issued by the Employment Development Department (EDD) on your Disaster Unemployment Assistance (DUA) claim, the first step is to file an appeal with the EDD, using the form DE 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.
   The Board Appeal should also include:
   • Your telephone number.
   • The date of the EDD notice.
   • The reason you disagree.
   • If you need an interpreter or special accommodation.
   • Date and signature.
   • You have 60 calendar days from the mailing date on the EDD 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 EDD at the office address listed on the notice.

• EDD issues an Appeal Acknowledgement Letter to the parties, then
• EDD forwards the appeal to CUIAB Office of Appeals, then
• CUIAB Office of Appeals issues a Welcome & Acknowledgment Letter, then
• CUIAB Office of Appeals schedules hearing and issues a Notice of Hearing*, then
• Judge conducts hearing and issues a written decision,
• If you disagree with the decision, you may appeal the Judge's decision.

1. If you disagree with the judge's decision, submit a Request for Review with the CUIAB 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.

• The CUIAB Office of Appeals forwards the Request for Review and case information to the US Department of Labor, Regional Administrator, then
• US Department of Labor, Regional Administrator reviews the case, then
• US Department of Labor, Regional Administrator issues a final decision