Ind. Code § 22-4-32-5

Sec. 5. Upon receipt of such protest in writing, the liability administrative law judge shall set a date for a hearing before the liability administrative law judge and will notify the interested parties. Unless such written protest is withdrawn, the liability administrative law judge, after affording the parties a reasonable opportunity for a fair hearing, shall make findings and conclusions, and, on the basis thereof, affirm, modify, or reverse the initial determination of the department.