Collections Manual graphic
[ Collections Manual - TOC ] [ Ch 1 - Administrative Actions Unit (AAU) ] [ Ch 2 - Civil Actions Unit (CAU) ] [ Ch 3 - Special Actions Unit (SAU) ]
[ 2.0 - Civil Actions Unit(CAU) Functions ] [ 2.1 - Processing Computer Output ] [ 2.2 - Day 84 List ] [ 2.3 - Assessment Process ] [ 2.4 - Maintaining Assessment Files ] [ 2.5 - Processing Returned Assessments ] [ 2.6 - Recording Final Assessments ] [ 2.7 - Executions on Final Assessments ] [ 2.8 - Judicial Review Lawsuits ] [ 2.9 - Certification Process ] [ 2.10 - Recording Judgments ] [ 2.11 - Processing Recorded Abstracts ] [ 2.12 - Processing Court Cost Bills ] [ 2.13 - Renewing Judgments & Final Assessments ] [ 2.14 - Processing Returned Executions ] [ 2.15 - Processing C-5 Edit Reports ] [ 2.16 - Injunction Action ] [ 2.17 - Labor Agent ] [ 2.18 - Ad Valorem Tax Suits ] [ 2.19 - Judicial Fee Fund Transfer Report ] [ 2.20 - Release of Notice of State Tax Liens, Abstracts of Assessments and Abstracts of Judgment ]

Chapter 2:  Civil Actions Unit


comments to:Regulatory Integrity Division - Collections

Table of Contents

The function of the Civil Actions Unit is to plan, direct, and conduct activities to collect tax delinquencies through administrative, civil, and enforcement actions.

2.0 - Functions of the Civil Actions Unit (CAU)

2.1 - Processing Computer Output

2.1.1 - Accounts Changing County Codes
2.1.2 - Day 49 List
2.1.3 - Day 84 ACAP (Automated Collection Action Program) List
2.1.4 - ACAP Projected Workload Report
2.1.5 - Assessment Warning Letters (FL-39B & FL-39BOL)
2.1.6 - C-18 Notice of Assessment
2.1.7 - C-33 Abstract of Assessment
2.1.8 - Certification Documents
2.1.9 - Abstracts of Judgments
2.1.10 - Schedule of Extended Payoff
2.1.11 - F-9 Purchase Vouchers
2.1.12 - Letters Notifying Employer of Recorded Abstract (FL-21's & FL-21A's)
2.1.13 - Debits and Credits to Accounts Certified to the Attorney General
2.1.14 - Execution Forms
2.1.15 - F-9T's, Purchase Vouchers, for Executions and Input and Edit Records for Execution of Assessment
2.1.16 - Monthly Computer Output

2.2 - Day 84 List

2.2.1 - Check For Stops
2.2.2 - Request Status Folders
2.2.3 - Empty Folders

2.3 - Assessment Process

2.3.1 - Verify Criteria and Liability
2.3.2 - Check Stops
2.3.3 - Check Comments
2.3.4 - Check Payments
2.3.5 - Check For Bank Freeze
2.3.6 - Check Address
2.3.7 - Check Tax Lien
2.3.8 - Check For Successor Liability
2.3.9 - Check For Bankruptcy
2.3.10 - Check For Accounting Problems
2.3.11 - Check Status Master Record
2.3.12 - Check Total/Taxable Wages
2.3.13 - Check Estimated Wages
2.3.14 - Identify All Liable Entities
2.3.15 - Inclusion of Spouse
2.3.16 - Obtain Charter Information
2.3.17 - Inclusion of Liable Officers
2.3.18 - Wilburn Quarters
2.3.19 - Verify Default Notices
2.3.20 - Update Delinquency Names/Addresses Screen for Assessment Warning Letter (FL-39B and FL-39BOL) Production
2.3.21 - Day 91 Production (FL-39B & FL-39BOL)
2.3.22 - Returned Mail
2.3.23 - Address Searches
2.3.24 - Update Delinquency Names/Addresses Screen for Notice of Assessment (C-18) Production
2.3.25 - Corporations
2.3.26 - Sole Proprietors and Officers
2.3.27 - Partnerships
2.3.28 - Limited Partnerships and Limited Liability Partnerships
2.3.29 - Add Long Names to Delinquency Names/Addresses Screen
2.3.30 - Day 119 Production (C-18)
2.3.31 - Create Assessment Folders
2.3.32 - Produce Process Server List
2.3.33 - Delete Assessment Records
2.3.34 - Distribution of Folders
2.3.35 - Injunction Action Candidates
2.3.36 - Deceased Employer
2.3.37 - Reimbursing Accounts
2.3.38 - Successor Liability Assessments
2.3.39 - Establish Successor Liability Comments
2.3.40 - Bad Address Report
2.3.41 - Reissuing Assessments
2.3.42 - Statutes That Appoint the Secretary of State Agent for Service of Process

2.4 -   Maintaining Assessment Files

2.4.1 - "Issued" Assessment Folders
2.4.2 - "Served" Assessments Folders
2.4.3 - "Final" Assessment Folders
2.4.4 - Final/Issued Assessments in One Folder

2.5 - Processing Returned Assessments

2.5.1 - Audit the Documents
2.5.2 - Process the Receiving Document
2.5.3 - Process the Assessments
2.5.4 - Enter Service Fees and Service Dates

2.6 - Recording Final Assessments

2.6.1 - Prepare Abstract of Assessment
2.6.2 - Service Addresses on Abstracts
2.6.3 - Prepare Abstracting Assessment Worksheet
2.6.4 - Review Tax System
2.6.5 - Consider Injunction Action
2.6.6 - Reimbursing Accounts
2.6.7 - Officer Liability Assessments
2.6.8 - Successor Liability Assessments
2.6.9 - Forward Abstracts for Recording
2.6.10-Mail Recorded Copy of Abstract to Employer via FL-21A

2.7 - Executions on Final Assessments

2.7.1 -   Filing Assessments in District Court

2.8 -   Judicial Review Lawsuits

2.8.1 -   Review the Petition
2.8.2 -   Update the Assessment Record
2.8.3 -   Request Sworn Statement of Account, Form C-25
2.8.4 -   Update the Court Record
2.8.5 -   Refer to the Attorney General
2.8.6 -   Request Hold on Claimant Files
2.8.7 -   Court Rulings

2.9 -   Certification Process

2.9.1 -   Request Certification Documents
2.9.2 -   Update Court Record
2.9.3 -   Lawsuits Against the Commission

2.10 -   Recording Judgments

2.10.1 -   Proof the Judgment
2.10.2 -   Prepare Abstract of Judgment
2.10.3 -   Service Addresses on Abstract
2.10.4 -   Prepare Abstracting Judgments Worksheets
2.10.5 -   Review Tax System
2.10.6 -   Consider Injunction Action
2.10.7 -   Reimbursing Accounts
2.10.8 -   Forward Abstracts for Recording
2.10.9 -   Mail Copy of Recorded Abstract to Employer via FL-21

2.11 -   Processing Recorded Abstracts

2.11.1 -   Match with Suspense Document
2.11.2 -   Key Recording Information
2.11.3 -   FL-21 and FL-21A (Letter to Employer) Production
2.11.4 -   Verify Recording Information
2.11.5 -   Prepare FL-21 and FL-21A for Mailing

2.12 - Processing Court Cost Bills

2.12.1 -  Verify Billing Amount
2.12.2 -   Obtain Account Numbers
2.12.3 -   Prepare Copy of Bills
2.12.4 -   Costs Established on Tax System
2.12.5 -   Payment of Service Fees by Voucher
2.12.6 -   Judicial Fee
2.12.7 -   Bills for Execution Fees
2.12.8 -  Unidentified Bills
2.12.9 -   Adjusting and Processing the Billing

2.13 -   Renewing Judgments and Final Assessments

2.13.1 -   Determine Renewal Feasibility
2.13.2 -   Renewal Criteria
2.13.3 -   Bankrupt Employers
2.13.4 -   Corporations
2.13.5 -   Individuals, Partners, and Officers
2.13.6 -   Renewal Memo Responses
2.13.7 -   Determine Execution Feasibility
2.13.8 -   Prepare Execution Schedule
2.13.9 -   Prepare Abstracts
2.13.10 - Prepare Execution Form
2.13.11 - Prepare Execution Worksheet
2.13.12 - Prepare Executions for Field Delivery

2.14 - Processing Returned Executions

2.14.1 - Audit Officer's Return
2.14.2 - Audit Purchase Voucher
2.14.3 - Complete Purchase Voucher
2.14.4 - Distribution of Documents
2.14.5 - Key Service Fees

2.15 -   Processing C-5 Edit Reports

2.15.1 -   Adjustments on "J" and "F" Quarters
2.15.2 -   Adjustments on "C" and "P" Quarters
2.15.3 -   Adjustments on "U" Quarters

2.16 -   Injunction Action

2.16.1 -   Identify Candidates
2.16.2 -   Request Field Recommendation
2.16.3 -   Attempt Freeze/Levy Collection
2.16.4 -   Request Execution
2.16.5 -   Send Special Default Notice
2.16.6 -   Request Employment Verification
2.16.7 -   Refer to the Attorney General
2.16.8 -   Create Court Record
2.16.9 -   Maintain Log

2.17 -   Labor Agent

2.17.1 -   Identify Candidates
2.17.2 -   Review the Report
2.17.3 -   Request Field Investigation
2.17.4 -   Send Special Default Notices
2.17.5 -   Begin Assessment Action

2.18 -   Ad Valorem Tax Suits

2.18.1 -   Service of the Lawsuit
2.18.2 -   Identify the Account
2.18.3 -   Review the Account
2.18.4 -   Forward to Legal Services
2.18.5 -  Notice of Excess Proceeds
2.18.6 -   Establish Comments
2.18.7 -   Copies of Answers
2.18.8 -   Responses to Answers
2.18.9 -   Judgments

2.19 -   Judicial Fee Fund Transfer Report

2.19.1 -   Audit the Report
2.19.2 -   Forward to Controller

2.20 - Release of Notice of State Tax Liens, Abstracts of Assessments and Abstracts of Judgment

2.20.1 -   Release Instrument
2.20.2 -   Production of Releases
2.20.3 -   Propriety of Release
2.20.4 -   Review Screens
2.20.5 -   Completion Of Automatic(System Generated) Releases
2.20.6 -   Abstract of Assessment/Judgment Release
2.20.7 -   Edit List
2.20.8 -   Reinstate Tax Liens
2.20.9 -   Ordering Duplicate Releases
2.20.10 - Requests for Duplicate Releases With No Recording Information
2.20.11 - Retention of Release Instruments
2.20.12 - Transferring Tax Liens From One Account To Another


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Last Revision: October 24, 2007