W. Va. Code R. § 83-1-17
An employer desiring to have a review and redetermination of his contribution rate shall file an application for such review within thirty (30) days after the mailing to the employer at his last known address of the notice of contribution rate.
An employer desiring to protest and to have a review and redetermination of the charging of any particular benefits to his account shall file a written application in duplicate for such review and redetermination, with the West Virginia Division of Employment Security, attention Legal Section, 112 California Avenue, Charleston, West Virginia, 25305, within sixty (60) days after the mailing to the employer at his last known address of the notice of charging of such benefits. Such application shall state the name and address and official position of any person filing the application on its behalf; the name, address and social security number of the individual to whom were paid the benefits the charging of which to applicant's account is protested; the week-ending period or periods for which the benefits charged were paid; the date of the statement on which the protested charge or charges appeared; the date on which the statement was received by applicant; and a brief statement of the reasons for the application. Forms for making such applications will be furnished upon request addressed as above. However, this regulation does not apply to an employer who has chosen to make payments in lieu of contributions.
Upon the receipt of an application for review and redetermination of an employer's contribution rate, or of the charging of certain benefits to an employer's account, as the case may be, the Commissioner shall schedule a hearing and shall mail a notice of hearing to the employer at his last known address at least ten (10) days before the hearing, specifying the time and place of the hearing. Hearings shall be held at the central office of the West Virginia Division of Employment Security, unless in his discretion the Commissioner or his special deputy may determine upon another place within the state. The Commissioner or a special deputy designated in each case by the Commissioner shall preside over the hearing. Hearings shall be conducted informally and in such manner as to bring out the facts relevant to the determination of the application. All testimony at the hearing shall be by oath or affirmation and shall be recorded but need not be transcribed unless requested by any party in interest. The employer may make a written submission of the facts involved and shall be permitted a reasonable opportunity to present oral argument, supplemented by written briefs, upon the questions involved. The Commissioner or his special deputy may decide the questions on the basis of such stipulation and arguments, or may, in his discretion, set the questions for hearing and take such further evidence as he deems necessary. The Commissioner or his special deputy shall use his best judgment as to when adjournment of a hearing shall be granted in order to secure all the evidence which is necessary. If the employer or his representative fails to appear at the hearing, the contribution rate as originally determined, or the charging of benefits as originally made, as the case may be, will become final unless the employer within ten (10) days appears and shows good cause for his former nonappearance, in which latter event the Commissioner or his special deputy shall reschedule the hearing.
Any individual may appear for himself in any proceeding before the Commissioner or his special deputy. Any partnership may be represented by any of its members and any corporation by any of its officers or officials. Any employer may appear by any attorney-at-law admitted to practice before a court of record of this state or of any state or territory of the United States or by an auditor or an accountant in charge of the books of such employer.
Subpoenas to compel the attendance of witnesses and the production of records for any hearing on the chargeability of benefits, unless directed to issue by the Commissioner or his special deputy, shall be issued by the Commissioner or his special deputy only upon a showing of a necessity therefor by the employer or his representative.
Orders for supplying information from the state agency to an employer or his representative, to the extent necessary for the proper presentation of his case, shall issue only upon application therefor. All applications for information from the records of the state agency shall, state, as nearly as possible, the nature of the information desired.
After the conclusion of a hearing, the Commissioner, or his special deputy, shall prepare tentative findings of fact and conclusions of law and deliver the same to the employer or mail them to the employer at his last known address. The employer shall then be given opportunity, within a period of ten (10) days after the delivery or mailing of such tentative findings and conclusions, to present arguments, written or oral, at the discretion of the Commissioner or his special deputy, on such findings and conclusions. As soon thereafter as practicable the Commissioner or special deputy shall announce his findings of fact and determination. Both the findings of fact and the determination shall be in writing and shall be signed by the Commissioner or special deputy who presided at the hearing. A copy of the determination shall be mailed to the employer at his last known address.
W. Va. Code R. § 83-1-17