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[ Tax Law Manual - TOC ] [ Ch 1 - Employing Unit ] [ Ch 2 - Employment ] [ Ch 3 - Employer ] [ Ch 4 - Taxes ] [ Ch 5 - Reports & Records ]
[ 5.1 - Required Reports ] [ 5.2 - Employer Penalties ] [ 5.3 - Authority to Prepare Reports ] [ 5.4 - Receipt Date of Reports ] [ 5.5 - Records ] [ 5.6 - Service Charges ] [ 5.7 - Signatures ] [ 5.8 - Admissibility of Reports in Court ] [ 5.9 - Statement in Civil Action ] [ 5.10 - Investigative and Subpoena Powers ] [ 5.11 - Penalty for Disclosure of Information ] [ 5.12 - Reports Prepared by Employing Units ] [ 5.13 - Reimbursing Employers ] [ 5.14 - Tax Department Forms in Current Usage ] [ Ch 5 - Index ]

Chapter 5:  Reports and Records

comments to: Tax Department

5.9     Statement In Civil Action

Under Section 213.034:

The employer may deny all or part of the evidence presented by the commission in a civil action suit. The employer must file an affidavit that:

  1. Denies that all or part of the contribution, penalty, or interest is due; and

  2. States the details relating to any part of the contribution, penalty, or interest claimed not due.

5.10     Investigative and Subpoena Powers

Under Section 301.071:

  1. An appeal tribunal, a member of the commission, or a representative authorized by the commission may:
  1. administer oaths;

  2. take depositions;

  3. certify to official acts; and

  4. issue subpoenas to compel the attendance of witnesses and the production of books, papers, correspondence, memoranda, and other records considered necessary as evidence in connection with a disputed claim or the administration of this subtitle.

COMMENT: Examiners performing tax work in the field are representatives of the commission and are duly authorized to administer oaths and affirmations. This section also gives the commission authority to conduct investigations, assemble information or require oral or documented testimony limited to the power necessary to properly administer this section. The commission shall pay the fee of a sheriff, deputy, constable or process server who serves a subpoena under this section. The fee shall be paid from the commission's administrative funds and the comptroller shall issue a warrant for the funds as directed by the commission.

5.11     Penalty for Disclosure of Information

Employment information obtained from the employer is not public information.

As stated in Section 301.081 of the TUCA:

  1. Employment information may not be published and is not open to public inspection, other than to a public employee in the performance of his duties.

  2. An employee or member of the commission who violates this provision is subject to a fine of not less than $20 nor more than $200, confinement in jail for not more than 90 days or both fine and confinement.

COMMENT: Each employing unit is required to keep employment records prescribed by the commission. The records are required to be open to inspection and are subject to being copied. Each commission member and employee is responsible for insuring that the information is kept confidential. The law provides for fines and imprisonment of a member or employee who violates any provision of the section. Each Accounts Examiner will insure that no information obtained is published or revealed other than to public employees in the performance of their duties.

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Texas Workforce Commission  |  Unemployment Tax

Last Revision: May 07, 2009