MD. CODE ANN., LAB. & EMPL. § 9-737, permits any party to appeal the decision of the Commission, provided that the appeal is filed within 30 days after the date of the mailing of the Commission's Order, by filing a petition for judicial review. The COSA, citing Montgomery County v. Ward, 331 Md. 521, 526 (1993), held that any "decision [that is sought to be appealed], must be a final decision or order in a case rather than an interim order." A "final decision or order", in relation to workers compensation cases, has been defined by case law as one that "determines the issues of law and of fact necessary for a resolution of the problem presented in that particular proceeding and which grants or denies some benefit under the [Workers Compensation] Act." Great American Ins. v. Havenner, 33 Md. App. 326 (1976). Willis argued that the Commission's decision not to refer the matter to the Maryland Insurance Fraud Division was not final decision or order because it did not grant or deny a benefit under the Workers Compensation Act ("the Act").

The COSA held that the Commission's denial of the County's request for a referral to the Maryland Insurance Fraud Division was a final determination as to whether Willis had obtained benefits in violation of the fraud provision of the Act. The Court stated that the fraud provisions of the Act were enacted to discourage fraud and to deter employees from abusing the Act. Therefore, to permit judicial review of the Commission decision based on issue fraud was not counter to the purpose of the Act, regardless of whether the decision involved the grant or denial of benefits.