Your appeal must be received or postmarked within seven days after delivery or ten days after the date of the mailing of the determination except, an appeal from a Demand for Refund. Any appeal from a Demand for Refund must be received or postmarked within 20 calendar days after delivery of the notice or 24 days after the mailing date of the notice.
When an appeal is filed, you will be notified by mail of the date, time and location of an appeals hearing. Your appearance before an Appeal Tribunal examiner will not cost you anything. It is not necessary to bring an attorney to the hearing, but you can be represented by an attorney or any other person you choose. You will be notified of the results of the hearing by mail.

