Nobody gives a hoot why you filed late. You just did. Medical reason or not. Your ship has LONG since sailed. You just go on and take it to civil court if you want to. Nobody gives a hoot about the misclassification. As I said, you wouldn't be in any appeals process if you hadn't been determined to be misclassified RIGHT at the beginning of the claim. They do not do appeals of any kind for a 1099. You were pill drunk or sick or too crazy or too tired or too lazy to file a timely appeal. End of story.