Wittkopf’s bankruptcy discharge; however, IDOL kept track of this
amount and refused to pay Wittkopf any unemployment benefits until it was paid. On September
27, 2016, Wittkopf mailed a letter to IDOL protesting the denial of his unemployment benefits.
Wittkopf claimed in this letter that he was eligible for unemployment benefits because his
bankruptcy discharged any amount he owed to IDOL.
         On October 18, 2016, a telephonic hearing was held before an Appeals Examiner. The
Appeals Examiner construed Wittkopf’s September 27th letter as a protest of the 2013
determination. Two days later the Appeals Examiner issued a written decision finding there was
no jurisdiction to hear Wittkopf’s protest because it was not filed within fourteen days of when it
was issued on July 25, 2013, as required bywithin the times and in the manner prescribed by the rules of the Supreme Court.”
I.C. § 72-1368(9).
        We hold that the Industrial Commission erred by affirming the decision of the Appeals
Examiner because Wittkopf was not appealing the 2013 determination, but rather he was
appealing the determination made on September 26, 2016 as to his new claim for benefits.
Specifically, he argued that his 2016 bankruptcy discharged the 2013 debt and that he was
wrongly denied current benefits. The 2013 determination became final on July 25, 2013.
Thereafter, Wittkopf was prohibited from protesting that determination. Over three years later, in
September 2016, Wittkopf sought new unemployment benefits from IDOL. On September 26,
2016, when Wittkopf called IDOL, he was determined to be ineligible for unemployment
benefits over the phone.