15-30-257. Special review procedure for certain tax issues that involve unemployment insurance benefit claim -- notice -- appeal. (1) As used in this section, the following definitions apply:
     (a) "Administrator" means the administrator of the income and miscellaneous tax division, department of revenue.
     (b) "Board" means the state tax appeal board established by 15-2-101.
     (c) "Claimant" means an individual who has filed a claim for unemployment insurance benefits under Title 39, chapter 51, and has asserted that the individual's employer inaccurately or incompletely reported the individual's wages.
     (d) "Employer" means an employer as defined in 39-51-202, that has a potential tax liability arising from the inaccurate or incomplete reporting of a claimant's wages.
     (e) "Interested party" means the claimant, the employer, or the department of labor and industry.
     (2) (a) The department shall promptly investigate whether wages earned by the claimant were properly reported by the employer. Upon completion of the investigation, the department shall issue a written determination stating whether the wages were properly reported and, if not, the correct amount of reportable wages earned by the claimant. A copy of the determination must be mailed to each interested party at the last-known address of each party.
     (b) The determination is final unless an interested party, within 10 calendar days of the mailing of the determination, makes a written application for reconsideration of the determination or makes a written appeal of the determination. A late-filed application for reconsideration may be accepted by the department upon a showing of good cause in writing.
     (c) The written application or appeal must specify the reasons for the application or appeal and provide any other information relevant to the application or appeal.
     (d) An interested party may appeal the reconsideration of a determination by making a written appeal within 10 calendar days of the mailing of the notice of the redetermination. A late-filed application for reconsideration may be accepted by the department upon a showing of good cause in writing.
     (3) (a) Upon appeal of a determination or redetermination, the administrator or a person appointed by the administrator shall hold an informal hearing that may be conducted by telephone or video conference. After the hearing, the administrator or a designee shall promptly make findings of fact and conclusions of law and affirm, modify, reverse, or remand the determination or redetermination. A copy of the decision, with supporting findings of fact and conclusions of law, must be mailed to each interested party at the last-known address of each party.
     (b) (i) The decision is binding on the interested parties unless a written appeal is made to the board. The appeal must be filed with the board within 10 calendar days after notice of the decision was mailed. A late-filed application for reconsideration may be accepted by the board upon a showing of good cause in writing.
     (ii) If the decision becomes final, the department shall proceed as provided in subsection (5).
     (4) (a) An appeal to the board, pursuant to 15-2-302, is initiated by filing a complaint with the board. The board shall promptly mail a copy of the complaint to each interested party at the last-known address of each party.
     (b) Any interested party who wants to file an answer must do so within 10 calendar days after the board mails a copy of the complaint. An answer up to 10 days late may be accepted by the board upon a showing of good cause in writing.
     (c) The decision of the board is final and binding upon all interested parties unless reversed or modified by judicial review. Proceedings for judicial review under this section are subject to the provisions of the Montana Administrative Procedure Act.
     (5) When the department's decision becomes final, whether as the result of appeal, judicial review, or the lapse of time during which to take an appeal, the interested parties are bound by the decision and may not contest any issue that was decided as part of the decision either administratively or judicially. An employer who is determined to have inaccurately or incompletely reported wages may not contest the issue of whether wages should have been reported, or the amount of the wages that should have been reported, once the department assesses taxes on those wages.

     History: En. Sec. 7, Ch. 491, L. 1997.