North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter A - GENERAL
Section .0100 - GENERAL
Section 24A .0104 - ADDRESSES FOR FILING CLAIMS, APPEALS, EXCEPTIONS, REQUESTS OR PROTESTS
Universal Citation: 04 NC Admin Code 24A .0104
Current through Register Vol. 39, No. 6, September 16, 2024
(a) Claimants shall file a claim for unemployment insurance benefits on DES's website or by telephone.
(1) The telephone number for DES's Customer
Call Center for filing a new initial claim or inquiring about an existing claim
is (888) 737-0259.
(2) The
telephone number for filing weekly certifications is (888) 372-3453.
(b) Appeals from a Determination by Adjudicator shall be filed with the Appeals Section in SCUBI, by mail, facsimile or email.
(1) The mailing address is
Post Office Box 27967, Raleigh, North Carolina 27611-7967.
(2) The facsimile number is (919)
857-1296.
(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 for the party or party's legal
representative.
(c) Appeals of a Non-Fraud Overpayment Determination shall be filed with the Benefits Integrity Unit in SCUBI, by mail or facsimile.
(1) The mailing address is Post Office Box
27967, Raleigh, North Carolina 27611-7967.
(2) The facsimile number is (919)
857-1296.
(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 for the party or party's legal
representative.
(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) 857-1296, or email at des.ui.bpc@nccommerce.com.
(d) Appeals of a Fraud Overpayment Determination shall be filed with the Benefits Integrity Unit in SCUBI, by mail or facsimile.
(1) The mailing address is Post
Office Box 27967, Raleigh, North Carolina 27611-7967.
(2) The facsimile number is (919)
857-1296.
(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 for the party or party's legal
representative.
(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) 857-1296, 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 in SCUBI, by mail, facsimile or email.
(1) The mailing address is Post Office
Box 26504, Raleigh, North Carolina 27611-6504.
(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 for the party or party's legal
representative.
(6) Any questions
regarding the contents of a determination denying a protest to a Wage
Transcript and Monetary Determination shall be directed to the Wage Records
Unit of the Tax Administration Section by telephone to (919) 707-1191,
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 Tax Administration Section in SCUBI, by mail or facsimile.
(1) The mailing
address is Post Office Box 26504, Raleigh, North Carolina 27611-6504.
(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) 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 for the party or party's legal
representative.
(5) Any questions
regarding the contents of a Wage Transcript and Monetary Determination shall be
directed to the Wage Records Unit by telephone to (919) 707-1191, facsimile at
(919) 733-1255, or email at des.tax.customerservice@nccommerce.com.
(g) Petitions for Waiver of Overpayment shall be filed with the Benefits Integrity Unit in SCUBI, by mail or facsimile.
(1) The mailing address is Post
Office Box 27967, Raleigh, North Carolina 27611-7967.
(2) The facsimile number is (919)
857-1296.
(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 for the party or party's legal
representative.
(h) Claimant Appeals of a North Carolina Department of Revenue (NCDOR) Offset Letter shall be filed with the Benefits Integrity Unit in SCUBI, by mail or facsimile.
(1) The mailing address is Post
Office Box 27967, Raleigh, North Carolina 27611-7967.
(2) The facsimile number is (919)
857-1296.
(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 for the party or party's legal representative.
(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) 857-1296, 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, North Carolina 27611-6504.
(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 for the party or party's legal
representative.
(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 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 in SCUBI, by mail or facsimile.
(1) The mailing address is Post Office Box,
27967, Raleigh, North Carolina 27611-7697.
(2) The facsimile number is (919)
857-1296.
(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 or
the party or party's legal representative.
(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 27611-6504.
(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 for the party or party's legal
representative.
(5) Employer
questions regarding TOP shall be directed to the Tax Administration Section by
telephone to (919) 707-1150, 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 in SCUBI, by mail, facsimile or email.
(1) The mailing address is Post Office Box
28263, Raleigh, North Carolina 27611-8263.
(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 for the party or party's legal
representative.
(m) Protests or Appeals of Adequacy Determinations shall be filed with the Claims Unit in SCUBI, by mail or facsimile.
(1) The
mailing address is Post Office Box 27967, Raleigh, North Carolina
27611-7967.
(2) The facsimile
number is (919) 857-1296.
(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 for the party or party's legal
representative.
(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, North Carolina 27611-6504.
(2) The facsimile number is (919)
715-7197.
(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 for the party
or party's legal representative.
(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, North Carolina 27611-6504.
(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 rate assignment,
the name and address of the employer, the employer's account number, 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 for the party or party's legal
representative.
(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, North Carolina
27611-6504.
(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 for the party or party's legal representative.
(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, North Carolina 27611-6504.
(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 for the party or party's legal representative.
(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 27611-8263.
(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 for the party or party's legal
representative.
(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 in SCUBI, by mail or facsimile.
(1) The mailing address is Post Office Box
27967, Raleigh, North Carolina 27611-7967.
(2) The facsimile number is (919)
857-1296.
(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 for the party or party's legal representative.
(t) Requests for Seasonal Determinations and 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, North Carolina 27611-6504.
(2) The facsimile number is (919)
715-7197.
(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 for the party or party's legal representative.
(u) Transmittal of interstate work search records and photo identification shall be filed with the Claims Unit by mail or facsimile.
(1) The mailing address is
Post Office Box 27967, Raleigh, North Carolina 27611-7967.
(2) The facsimile number is (919)
857-1296.
(v) Requests for oral arguments or to reschedule oral arguments shall be filed with the Board of Review in SCUBI, by mail, facsimile or email.
(1) The mailing address is Post Office Box
28263, Raleigh, North Carolina 27611-8263.
(2) The facsimile number is (919)
733-0690.
(3) The email address is
des.ha.appeals@nccommerce.com.
(4)
Correspondence and requests for oral arguments submitted by email outside the
SCUBI system shall not include social security numbers or employer account
numbers.
(4) Requests for oral
arguments 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 issue identification number of the decision being
appealed, the claimant's identification number, the names of the claimant and
employer, the name and official position of the individual filing the request
on behalf of the party, a telephone number for the party or party's legal
representative and a statement that a copy of the request was served on the
opposing party, if one exists.
(w) Employers may file Requests for Compromise of Tax Debts with DES's Tax Administration Section by mail, facsimile or email.
(1) The address is Post
Office Box 26504, Raleigh, North Carolina 27611-6504.
(2) The facsimile number is (919)
733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence submitted by email outside
the SCUBI system shall not include social security numbers or employer account
numbers.
(5) The letter shall
contain the date of the request, the name of the employer, the name and
official position of the individual filing the election on behalf of the
employer, and a telephone number for the party or party's legal
representative.
(x) Employers electing to pay reimbursements for benefits, rather than contributions, shall submit written notice of their election to DES's Tax Administration Section by mail, facsimile or email.
(1) The address is Post Office Box 26504,
Raleigh, North Carolina 27611-6504.
(2) The facsimile number is (919)
733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence submitted by email outside
the SCUBI system shall not include social security numbers or employer account
numbers.
(5) The letter shall
contain the date of the notice of election, the name and address of the
employer, the name and official position of the individual filing the election
on behalf of the employer, and a telephone number for the party or party's
legal representative.
(y) Employers shall make payments to DES by credit card, money order, electronic check, business check with funds drawn from a U.S. financial institution, cashier's check from a U.S. financial institution, automated clearing house (ACH) credit, or cash submitted in-person to DES's Tax Auditor.
(1) Payments made by
money order, business check or cashier's check shall be sent by mail or
delivery service to DES's Tax Administration Section, Post Office Box 26504,
Raleigh, North Carolina 27611-6504, or by delivery to an agent of DES
designated to accept payments in accordance with
G.S.
96-10.
(2) Payments by electronic transmission, as
defined in
04 NCAC
24A .0105(25), shall be made
on DES's website.
(3) Payments by
ACH credit shall be initiated by employers through their U.S. financial
institution.
(z) Claimants shall make payments to DES by cashier's check from a U.S. financial institution, by personal check with funds drawn from a U.S. financial institution, by money order, or by credit card.
(1) Payments by mail or delivery service
shall be sent to the Benefit Payment Control (BPC) Unit, Post Office Box 25903,
Raleigh, North Carolina 27611-5903.
(2) Payments by credit card shall be made on
DES's website, or by calling BPC at (919) 707-1338.
(aa) Payment of fees for documents, digital recordings, and transcripts shall be made by money order, cashier's check from a U.S. financial institution, or by personal or business check with funds drawn from a U.S. financial institution.
(1) An
agency of state or federal government, a county, or a municipality may pay fees
by bank draft.
(2) Payment shall be
sent by mail to DES's Office of Finance & Budget, Post Office Box 25903,
Raleigh, North Carolina 27611-5903.
(bb) Protests or Appeals from a Result of Investigation shall be filed with the Legal Services Section, ATTN: Chief Counsel, by mail or facsimile.
(1) The mailing
address is Post Office Box 25903, Raleigh, North Carolina 27611-5903.
(2) The facsimile number is (919)
733-8745.
(3) Correspondence and
protests or appeals 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 or
result 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 for
the party or party's representative.
(5) Questions regarding Results of
Investigation shall be directed to the Legal Services Section by telephone to
(919) 707-1025, or facsimile to (919) 733-8745.
Authority
G.S.
75-62;
96-4;
96-9.6;
96-9.8;
96-10;
96-10.1;
96-14.1;
96-15;
96-17;
96-18;
96-40;
20 C.F.R.
603.4;
20 CFR 603.8;
Eff.
July 1, 2015;
Amended Eff. September 1, 2017;
Amended
Eff. August 1, 2020; July 1, 2018.
Disclaimer: These regulations may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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