Which of the Following Is Not True of Unemployment Claims

Which of the following is not true of unemployment claims litigations?

A) Unemployment compensation litigation usually starts with a terminated worker's application for benefits.
B) The unemployment claim is usually evaluated in the first instance by an unemployment office or agency in the area where the worker resides.
C) Regardless of whether the decision is favorable or unfavorable, an appeal is not possible.
D) Unemployment benefits are paid for by a tax on the wages of the workers and an equal levy on the employer's total payroll.