Automated Professional Tax Services, Inc. v. Department of Employment Security

Julie Cook (Cook) worked for the plaintiff, Automated Professional Tax Services, Inc. (Automated), for more than one year before she was fired. After her dismissal, she filed for unemployment compensation benefits with the defendant Department of Employment Security (Department). The Department approved her claim and Automated appealed. The referee found for Cook. Forty-six days later, Automated wrote a letter to the Department requesting a “reevaluation” of the claim. The Department considered the request an appeal of the referee’s decision and dismissed it as not timely filed within 30…