OPINION
DIMOND, Senior Justice.
Cynthia Estes filed an appeal with the Department of Labor, State of Alaska (hereafter Department), following denial of her application for unemployment insurance benefits. An appeals tribunal declined to decide the merits of her claim because it found that her appeal from the initial notice of determination of denial of benefits was not timely, and good cause for late filing was not shown. This decision was affirmed by the...
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