APPEAL - LATE FILING LAB. §§ 6319(b), 6600, 6601 and Board reg. §359(a) (2009) - Employer failed to establish good cause for its late appeal. Verbal notice to the Division was not sufficient to satisfy Employer’s obligation to give timely notice of appeal. Further, a communication failure with its counsel was an internal operating problem that the Board consistently has held not to establish good cause for a late appeal.