Wisconsin is a U.S. state located in the north-central United States, in the Midwest and Great Lakes regions. Wisconsin is bordered by Lake Michigan to the east, Illinois to the south, Minnesota to the west, and Michigan and Lake Superior to the north. Wisconsin is home to 5.8 million people, and is known for its dairy industry, diverse landscape, and rich cultural heritage. The primary form of appeal in Wisconsin is to the Labor and Industry Review Commission (LIRA). This form is used to appeal a decision made by a Department of Workforce Development (DID) administrative law judge. The petition can also be filed electronically through LIRA WC Appeal. Other types of appeals in Wisconsin include appeals to the Wisconsin Supreme Court, the Wisconsin Court of Appeals, the circuit court, and the Wisconsin Tax Appeals Commission.