Quote Quoting Irishred111
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The Board of Review claimed that I did not have sufficient reasoning for filing the claim late and they reversed the referee's decision and also wrote "The claimant's appeal to the referee is dismissed for lack of jurisdiction." How is that possible? How can the referee have lack of jurisdiction?

I then received a second letter stating that they reviewed the tape from the hearing, which why they didn't do so in the first place is beyond me. The reasoning was the same, but the jurisdiction thing is baffling to me. But in NEITHER of the letters that the Board of Review sent did they mention anything about the misclassification.
Of all that you wrote, this is the meat of why you aren't getting benefits.

You were denied initially.

The ALJ found good cause for late filing your appeal and awarded benefits.

By the board saying you didn't have good cause to be late with your appeal, then the ALJ hearing should have never happened in the first place, and the initial decision takes affect again. That means the denial is put back in place.

Had your appeal submission been on time or late for good cause then the ALJ would have had jurisdicition. By the board saying that you didn't have good cause, then the ALJ couldn't take jurisdiction and the hearing should have never happened, never got into the tardiness issues, never should have produced a decision in your favor. It's as though it never happened.

If you're going to proceed in the appeals process, that is the only thing you need to get changed. Have the ALJ's decision regarding the late filing reinstated.