Before an appeal of an L&I or ESD Notice and Order of Assessment can even start, one extremely critical requirement must be met: the appeal must be filed by the due date. Failing to file a timely appeal – particularly an appeal of an L&I assessment – is not a deficiency you can simply explain away by showing good cause. Your good cause is presumptively not good enough. Nor is the deficiency less serious if the appeal is only a day or two late. I’ve seen day-late appeals rejected, with zero consideration for the fact that it was a minor deficiency. A late appeal is a late appeal is a late appeal.
So if you have received an L&I or ESD assessment, and you have any intentions of appealing, pay attention to the appeal deadline, and ensure your appeal is timely. Failing to do so will leave you stuck with the agency’s decision, regardless of whether that decision is riddled with errors.
