Special Deputy Hearings Appeals Pamphlet

Reemployment Assistance Tax Liability, Rate, and Reimbursement Appeals Hearings Before Special Deputies


This pamphlet explains the special deputy hearing process and how to prepare for your hearing. If you still have questions after reading this pamphlet, contact the deputy clerk whose telephone number appears on the Notice of Telephone Hearing.

Special deputies conduct hearings and issue Recommended Orders on tax rate, reimbursement, and liability protests. Hearings are held in accordance with the provisions of Chapters 120 and 443, Florida Statutes, and Rule 60BB-2.035, Florida Administrative Code. A Notice of Telephone Hearing is mailed to all parties at least fourteen (14) days before the scheduled hearing date and includes, among other things, the name of the special deputy, the name and telephone number of the special deputy clerk, the date and time of the telephone hearing, the location if an in-person hearing is scheduled, and the issue(s) before the special deputy.

Before the hearing, provide to the special deputy clerk your name and telephone number or the name and telephone number of the person who will represent you at the hearing. Be available to receive the telephone call at least ten minutes before the scheduled hearing time. Contact the deputy clerk at the number on the Notice of Telephone Hearing if you do not receive a telephone call within ten minutes after the scheduled hearing time.

Important Reminder:


This pamphlet is for informational purposes only and does not have the full effect of law and/or regulations.

In accordance with the Americans with Disabilities Act, persons needing special accommodation to participate in the hearing may contact the deputy clerk at the number shown on the Notice of Telephone Hearing at least 5 days before the hearing or via Florida Relay Service at 1-800-955-8770.

The Florida Department of Economic Opportunity is an equal opportunity department, offering all persons the benefits of participating in each of its programs and competing in all areas of employment regardless of race, color, religion, sex, national origin, age, handicap, or other non-merit factors.


  • The Office of Reemployment Assistance Appeals

    (800) 204-2418
    Fax: (850) 617-6504
    P.O. Box 5250
    Tallahassee, FL 32399-4151

Do you have a question?

E-mail a reemployment assistance agent.

All e-mail inquiries will be responded to by an agent within 3 business days, either by e-mail or telephone, based on your choice.

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