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[ Collections Manual - TOC ] [ Ch 1 - Administrative Actions Unit (AAU) ] [ Ch 2 - Civil Actions Unit (CAU) ] [ Ch 3 - Special Actions Unit (SAU) ]
[ 3.0 - The Functions of Special Actions Unit (SAU) ] [ 3.1 - Administrative Support Staff Functions ] [ 3.2 - Accounts Examiner Actions ] [ 3.3 - Collection Actions when Case is Dismissed, Discharged, or Closed ]

Chapter 3:  Special Actions Unit


comments to: Regulatory Integrity Division - Collections

Table of Contents

The Special Actions Unit plans, directs, and conducts activities to collect tax delinquencies through claims in bankruptcy and other fiduciary proceedings.

3.0 - The Functions of Special Actions Unit (SAU)

3.0.1 - Actions Not Commensurate with the Automatic Stay
3.0.2 - Collection Actions Prohibited
3.0.3 - Active Pursuit of Bankrupts
3.0.4 - Bank Freeze/Levy Issued on Bankrupt Employer
3.0.5 - Assessment Issued on Bankrupt Employer
3.0.6 - Collection Actions Allowed in Accordance with State Law: Audit of Employer Account to Determine Tax Liability
3.0.7 - Statute and Tolling of Statute (Extension of Time)
3.0.8 - Collection of Post-Petition and Post-Confirmation Debt
3.0.9 - Address Changes for Bankrupt Employers
3.0.10 - Relations with Debtor's Attorneys, Trustees, Debtors, and Others
3.0.11 - Tax and Labor Law Department Notification Responsibilities when Bankruptcy is Involved

3.1 - Administrative Support Staff Functions

3.1.1 - Daily Employer Master File Output
3.1.2 - Adjustments to Quarterly Charges
3.1.3 - Allocate Remittance Error Listing
3.1.4 - Accounts Transaction Listing
3.1.5 - Collection Restricted Rate Changes List
3.1.6 - Proofs of Claims and C-100s Produced
3.1.7 - Error Lists
3.1.8 - Bankruptcy Default Notices
3.1.9 - Monthly Unallocated Remittance List
3.1.10 - Bankruptcy Debits and Credits
3.1.11 - Bankrupt Accounts with Unallocated Remittances (Daily)
3.1.12 - Morning and Afternoon Mail Duties
3.1.13 - Daily PACER/CM/ECF Bankruptcy Lists and Case Research
3.1.14 - Print Daily Lists for Texas Courts
3.1.15 - Verify Case Numbers for New Case Filings
3.1.16 - Electronic Bankruptcy Noticing (EBN)
3.1.17 - Working PACER/CM/ECF New Filings Lists
3.1.18 - Update Employer Master File/Effect of Fiduciary Record System Stop
3.1.19 - Request Employer Files
3.1.20 - Process Incoming Mail and Folders
3.1.21 - "341 Notices" and Commencement of Case/First Meeting Notices
3.1.22 - Objections/Subpoenas/Summonses/Notices to Appear
3.1.23 - Discharge/Confirmation/Conversion Notices and Other Correspondence
3.1.24 - "Request for Prompt Determination of any Unpaid Tax Liability under Section 505(b)"
3.1.25 - Dismissal Notices and Final Filing Notices
3.1.26 - Maintaining Bankruptcy Files
3.1.27 - Notices for Hearings on Motions for Use of Cash Collateral
3.1.28 - Address Changes for Bankrupt Employers
3.1.29 - Bank Freeze Issued on Bankrupt Employer
3.1.30 - Processing of Adjustments to Quarterly Reports
3.1.31 - Notices of Death/Probate, Receivership, and Assignment for the Benefit of Creditors

3.2 - Accounts Examiner Actions

3.2.1 - Waiver of Sovereign Immunity and Preferential Transfers
3.2.2 - Bankruptcy Claim Writing
3.2.3 - Review Employer Files for Claim Writing
3.2.4 - Obtain Current Case Information
3.2.5 - Determine if the Debtor is an Employer
3.2.6 - Request for Reports
3.2.7 - Determine whether a Claim Should Be Written
3.2.8 - Pre-Petition Claims
3.2.9 - Priority Claims
3.2.10 - Secured Claims
3.2.11 - General Unsecured Claims
3.2.12 - Administrative Expense Claims
3.2.13 - If a Claim Will Not Be Filed
3.2.14 - Chapter 13 ("Ndosi") Claims
3.2.15 - Chapter 13 Cases for Corporate Accounts - Officer Liability
3.2.16 - Partnership Bankruptcies
3.2.17 - NDOSI Worksheet
3.2.18 - Bankruptcy Claim Requirements
3.2.19 - Update Fiduciary Record to Reflect Claim Information and/or to Produce Proof of Claim
3.2.20 - Update CFI Record to Reflect Quarter(s) Claimed and/or to Produce C-100
3.2.21 - Update Claims Database
3.2.22 - Electronic Filing of Claims and Notices of Withdrawal of Claim
3.2.23 - Assemble and Mail Claims and Copies of Claims
3.2.24 - Express Mail Authorization Form
3.2.25 - Destination Address
3.2.26 - Traces for Claims and Amendments
3.2.27 - Objections to TWC Claims
3.2.28 - Processing Adjustments to Quarterly Reports (C-5/C-7)
3.2.29 - Bank Freezes and Levies on Bankrupt Employers
3.2.30 - Authorizing Rate Changes for Bankrupt Employers (Daily List)
3.2.31 - Authorizing Refunds for Bankrupt Employers
3.2.32 - Wage Credits/Priority Wages
3.2.33 - Employer Account not Terminated
3.2.34 - Employer Account Terminated
3.2.35 - Tax Rate for Priority Wage Credits and Post-Petition Quarters
3.2.36 - Delinquency Comments Update/No Claims for Priority Wage Reports from Trustee
3.2.37 - Plans of Arrangement/Debtor's Plans
3.2.38 - Remittance Application and Adjustments
3.2.39 - Standard Algorithm Allocations
3.2.40 - Non-Algorithm (Restricted) Allocations
3.2.41 - Allocation Screens Used
3.2.42 - Remittances which Controller Cannot Associate with an Employer Account
3.2.43 - "Request for Prompt Determination of Unpaid Tax Liability under Section 505(b)"
3.2.44 - Probate Claims
3.2.45 - Field Assignment
3.2.46 - Status Section Assignment
3.2.47 - Fiduciary Record for Probate Claim
3.2.48 - Request C-100 for Probate Claim
3.2.49 - Make Exhibit Copies
3.2.50 - Objection to Probate Claim
3.2.51 - Receiverships and Assignments for the Benefit of Creditors
3.2.52 - Sale/Acquisition of a Bankrupt Employing Unit and Effect on Tax Rate

3.3 - Collection Actions when Case is Dismissed, Discharged, or Closed

3.3.1 - Closing Actions
3.3.2 - Default Notice Actions
3.3.3 - Restrictive Legal Action Stop
3.3.4 - Collection Action
3.3.5 - Discharge of Post-Petition Debt
3.3.6 - Post-Confirmation Debt


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Last Revision: October 24, 2007