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Midwest C.O.M. Systems, Inc v MESC 16.25

Section 32a

PROCEDURE/APPEALS, Timeliness, Mailing not filing

CITE AS: Midwest C.O.M. Systems, Inc. v MESC, No. 87383 (Mich App August 28, 1986); lv den 428 Mich 882 (1987).

Appeal pending: No

Employer: Midwest C.O.M. Systems, Inc.

Docket No: L83 08498 1778

COURT OF APPEALS HOLDING: A protest of a determination may not be the basis for a redetermination unless the appeal is received by the MESC within one year of when the determination was issued.

FACTS: The employer failed to submit a required quarterly report and as a result its unemployment tax rate was increased from 4.8% to 9.0% by means of a determination issued March 27, 1981. The missing report was provided to the MESC in May, 1981. The employer alleged it submitted a request for redetermination of the March 27 determination on June 2, 1981, but there was no evidence that protest was ever received by the MESC. The employer did request a redetermination by a letter sent in May, 1982 which was received by the MESC. Because that protest was received more than 1 year after the determination the MESC denied the employer's request for redetermination.

DECISION: The MESC properly denied the employer's request for a redetermination where that request was received by the MESC more than 1 year after issuance of the disputed determination.

RATIONALE: "The Board of Review's decision is supported by competent, material, and substantial evidence. The board correctly held that the mailing of the June 2, 1981 request does not constitute a filing. King v Calumet & Hecla Corp, 43 Mich App 319, 326; 204 NW2d 286 (1972). The only written request for redetermination that was actually received by MESC was a letter sent in May 1982, past the one-year deadline for filing an appeal. Thus, the Board of Review correctly denied plaintiff's request for redetermination."

The court went on to reject the employer's contention that filing of the missing report in May, 1981 constituted a request for redetermination. "MCL 421.32a(2) states that a request for redetermination must be filed. Merely sending missing reports does not constitute a request for redetermination."


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