Board of Review

The Board of Review is charged with deciding 4 types of cases:

1. Higher Authority Appeals regarding Unemployment Benefits – North Carolina has an appeal process that provides for two levels of appeals beyond the initial adjudicator determination.  Lower Authority Appeals are telephone hearings conducted by an Appeals Referee, who subsequently issue a decision.  The Board decides the Higher Authority appeals which are based on an administrative review of the record, including the hearing before the Appeals Referee, the prior decision, all exhibits and the reasons for the appeal by the appellant.  Oral Arguments before the Board are allowed upon request and in the discretion of the Board. 
2. Tax Cases – The Board of Review has the statutory authority to conduct hearings for the purpose of determining Employer tax liability.  The Division of Employment Security is a party in this action and represented by an attorney in the Division’s General Counsel’s Office.  The employer is a party as well. Any party affected by the Board’s determination may appeal to Superior Court.
3. D-100 Cases – These cases are when a DES employee files for unemployment benefits.  The Board of Review hears the initial appeal, rather than an Appeals Referee employed by DES.  
4. Labor Disputes – The Board of Review has jurisdiction to determine unemployment benefits when there is a labor dispute.

A party is allowed 10 days (+3 days allowed for mail) to appeal an Appeal Referee's decision to the Board of Review.

Failure to do so will result in dismissal!

The appealing party must state the specific reason for the appeal in their appeal letter or in the online portal when asked for the reason of the appeal. Just stating that you do not agree with a decision is insufficient.

An appeal to the Board of Review does not automatically result in a new hearing.  The Board reviews the record of evidence and decides whether to affirm, reverse, dismiss, remand or modify the Appeal Referee's decision.

Oral arguments is NOT a new hearing! A party may request to present oral arguments before the Board of Review on points of law and sufficiency of the evidence. Oral arguments are within the discretion of the Board. There is no testimony or introduction of new documents.

Top 5 Preventable Ways Parties Lose Their Case: 

5.       Failure to present witnesses with firsthand knowledge during the Appeals’ Referee hearing. Although the N.C. Rules of Evidence do not apply to hearings before the Appeals Referee, please remember that all testimony is judged on credibility.  Witnesses who have direct knowledge or heard at a particular event are the best witnesses to testify concerning that event.

4.      Failure of either party to present important documents prior to the hearing with the Appeals Referee. The Board of Review only reviews the evidence that was received during the Appeals Referee’s hearing. It does not receive new evidence. If there is a reason that new evidence could not have been submitted previously, please indicate this in your appeal to the Board.

3.      When a party fails to appear at the hearing before an Appeals Referee. If this occurs, a party must show good cause as to why they failed to appear.  Good cause is defined in 04 N.C. Admin. Code 24A .0105(28) amounts to a legal excuse for failing to perform an act required by law in the exercise of due diligence. “Due Diligence” means the measure of carefulness, precaution, attentiveness, and good judgment expected from, and exercised by a reasonable and prudent person under particular circumstances. 04 N.C. Admin. Code 24A .0105(23). If a party does not show good cause as to why they missed the hearing before the Appeals Referee, then they will not receive a new hearing.

2.      Failure to appeal within the required time limits. A party must appeal a decision to the Board of Review within 10 days (plus 3 days for mailing) of the date that the Appeals Referee’s decision is issued.  If you do not appeal within this time frame, the appeal is subject to dismissal.   

1.      The number one reason a party loses before the Board of Review: A party fails to state the specific legal grounds for their appeal. 

N.C. Gen. Stat. § 96-15(c), in pertinent part, provides: Whenever an appeal is taken from a decision of the appeals referee or hearing officer; the appealing party shall submit a clear written statement containing the grounds for the appeal within the time allowed by law for taking the appeal, and if such timely statement is not submitted, the Board of Review may dismiss the appeal. This means that you cannot simply say “I appeal” or “I disagree with the decision.”  You must indicate the reason that you disagree. Additionally, when you are completing the form for the appeal in SCUBI, you will be asked to state the reason for the appeal.  Put that specific reason and do not put dates you will be available for a new hearing.

Theresa B. Stephenson

Theresa B. Stephenson is the Chair of the North Carolina Board of Review. Chair Stephenson was originally nominated by Governor Cooper in April 2019, unanimously confirmed by the N.C. General Assembly and began her term on July 1, 2019. In February 2023, Governor Cooper appointed Theresa Stephenson for a second term as Chair of the Board of Review. She was again unanimously confirmed by the N.C. General Assembly and began her second term as Chair on July 1, 2023. She is the representative of the general public.

Theresa Stephenson is a graduate of Peace College and North Carolina State University. She graduated from Campbell University School of Law and has practiced law in North Carolina for over 38 years. Theresa Stephenson has served the State of North Carolina for over 35 years in various capacities: as an Assistant District Attorney, Personnel Director for Caswell Center in Kinston (a DHHS facility which had over 1800 employees at that time), a Deputy Commissioner with the North Carolina Industrial Commission for 19 years, and Special Deputy General Counsel for the North Carolina Department of Public Safety prior to her current appointment. The vast majority of her career has been in Employment Law. While in private practice she represented clients in Unemployment Law and before the Office of Administrative Hearings and the Industrial Commission. Ms. Stephenson’s time on the bench and her extensive trial experience is beneficial to her position as Chair for the N.C. Board of Review.

Theresa Stephenson has been a Certified Mediator continuously since 1995; and is rated AV Preeminent by Martindale Hubbell, which is the highest possible rating for both Legal Ability and Ethical Standards. While at the North Carolina Dept. of Public Safety she received the DPS Badge of Excellence for innovation and efficiency, the highest honor accorded a DPS employee; and was nominated for the Governor’s Award of Excellence.

Theresa Stephenson is married to James B. Stephenson, II, a Senior Partner of Stephenson Law, LLC in Cary, N.C. The Stephenson’s have 2 daughters, one of which followed in her parents’ footsteps and practices Family Law in Cary, N.C. A North Carolina native, Ms. Stephenson is also an Advanced Certified Equestrian Coach for N.C. Special Olympics.

Regina S. Adams

Regina S. Adams is a member of the Board of Review. She was initially appointed by Gov. Roy Cooper on March 31, 2022 to serve on the Board of Review on an interim basis and then unanimously confirmed by the General Assembly. She was reappointed by Gov. Josh Stein in April 2025 and unanimously confirmed by the General Assembly for a second term, July 1, 2025 through June 30, 2029. She serves as Vice Chair and the representative of the employees.

Ms. Adams is a graduate of the University of North Carolina at Chapel Hill and the North Carolina Central University School of Law. She also received her Master of Science degree in Information Sciences from North Carolina Central University School of Library and Information Sciences. She has practiced law for 35 years. Ms. Adams has extensive experience in Employment Security Law due to her 33 years of employment in various positions with the Employment Security Commission and N.C. Department of Commerce, Division of Employment Security. Those positions included Appeals Referee, Acting Chief Appeals Referee and staff attorney. She served as DES’s Rulemaking Coordinator and performed all rulemaking duties in accordance with N.C. Gen. Stat. Ch. § 150B. She also served as the subject matter expert, tester, lead coach and trainer for DES’s Legal Services Section in the implementation of the Southeast Consortium for Unemployment Benefits Integration (SCUBI), a modernized core unemployment insurance benefits system. Ms. Adams currently serves in this role for the Board of Review in the implantation of continuing applications for SCUBI.

Regina S. Adams is married to Derek Adams, and they have two children. Ms. Adams serves as a volunteer for several community organizations and is a member of Kyles Temple A.M.E. Zion Church in Durham, North Carolina.

Lockhart Taylor

Lockhart Taylor is serving his first term as a member of the North Carolina Department of Commerce, Board of Review. He was appointed by Gov. Roy Cooper in August 2024, to serve on the Board of Review and was unanimously confirmed as a member of the Board by the General Assembly. As the designated representative of employers on the Board, his term expires June 30, 2028.

Lockhart began his career with the Employment Security Commission in 1993 and served in various departments until he was asked to join the Office of Governmental Relations in 1997 to assist with the implementation of the welfare reform initiative in North Carolina. From 2007 to 2013, Lockhart worked as the Director of Government Relations and served as the Legislative Liaison for Employment Security from 2011–2017. In 2017, Lockhart served as Chief Deputy of Employment Security until he was appointed to serve as Assistant Secretary for the agency. In 2020, Lockhart left Employment Security and served as Senior Policy Analyst for the North Carolina Department of Commerce Division of Workforce Solutions. In 2022, Lockhart served as the Director of Government Relations for the North Carolina Office of State Human Resources.

Lockhart majored in History at Appalachian State University and is married to Paige Dosser. They have 2 daughters, Eliza and Virginia. Lockhart and his family are members of Christ Episcopal Church in Raleigh.

The Offices of the Board of Review are located in the Daniels Building of the Division of Employment Security at 700 Wade Ave., Raleigh, N.C.  The Board of Review is open to the public by appointment. The phone number for the Board of Review is 984-236-6005 and the Email is BOR@nccommerce.com. This email is for Board of Review inquiries and responses only. The Board of Review does not receive, schedule or hold First Level Appeals hearings. Learn more about filing an appeal.

If you need assistance with a regular unemployment claim, please contact the customer call center at 888-737-0259.

The Board of Review is happy to speak to any organizations or parties upon request.