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[ Status Procedures Manual - TOC ] [ Ch 1 - New Accounts ] [ Ch 2 - Changes to Accounts ] [ Ch 3 - Special Accounts ] [ Ch 4 - Other Units, Sections & Departments ] [ Ch 5 - Letters ] [ Ch 6 - Investigations & Assistance ] [ Ch 7 - Partial Transfer Applications ] [ Ch 8 - Traces ] [ Ch 9 - Special Reporting Situations ] [ Ch 10 - Account Numbers ] [ Ch 11 - Appeals Decisions and Hearings ] [ Ch 12 - Document Processing ] [ Ch 13 - Error Reports & Query List Instructions ] [ Ch 14 - Tax Performance System ] [ Ch 15 - Experience Rating Unit ] [ Ch 16 - SUTA Dumping Detection ]
[ 6.1 - Status Transaction Error Sheet & Assisting Field Tax Examiners ] [ 6.2 - Bingo ] [ 6.3 - C-3s Reflecting No Liability ] [ 6.4 - Community Property ] [ 6.5 - Complaints of Noncompliance ] [ 6.6 - Contract Labor ] [ 6.7 - Field Tax Assignments ] [ 6.8 - Magnetic Media Assistance ] [ 6.9 - Open Records Act ] [ 6.10 - Out-of-State Agency Assistance ] [ 6.11 - Common Paymaster and Payrolling ] [ 6.12 - Requesting Help from another State ] [ 6.13 - Requests for Walk-in Assistance ] [ 6.14 - Returned Mail ] [ 6.15 - Staff Leasing ] [ 6.16 - Statute of Limitations ] [ 6.17 - Signatures ] [ 6.18 - 940 Assignments ]

Chapter 6:  Investigations & Assistance


comments to: Tax Department

Table of Contents

This chapter discusses procedures for investigating employers along with procedures for assisting Field Tax Examiners and employers.

6.1 - Status Transaction Error Sheet & Assisting Field Tax Examiners

6.2 - Bingo

6.2.1 - Bingo Operations
6.2.2 - Bingo and Liability under TUCA
6.2.3 - Joint Employment of Bingo Employees

6.3 - C-3s Reflecting No Liability

6.3.1 - Investigations Resulting in No Liability

6.4 - Community Property

6.4.1 -   Community Property & Texas Family Code
6.4.2 -   Determining Community/Separate Property
6.4.3 -   Styling With Community Property
6.4.4 -   Styling With No Community Property
6.4.5 -   Restyling With Community Property
6.4.6 -   Divorce Community Property Total Acquisition
6.4.7 -   Divorce Community Property Partial Acquisition
6.4.8 -   Divorce Separate Property
6.4.9 -   Death Regular & Agricultural Employment
6.4.10 - Death Domestic Employment
6.4.11 - Marriage Two Individuals One Business
6.4.12 - Marriage Two Individuals Two Businesses
6.4.13 - Common Law Marriages
6.4.14 - Community Property Investigations

6.5 - Complaints of Noncompliance

6.5.1 - Phone Call Complaint In-state
6.5.2 - Written or E-mail Complaint In-state
6.5.3 - Out-of-State Complaint

6.6 - Contract Labor

6.6.1 - Contract Labor Inquiries Via Telephone
6.6.2 - Contract Labor Inquiries In Writing
6.6.3 - Contract Labor Form C-12 Received
6.6.4 - Contract Labor - Driver Safety/Driver Education Questionnaire

6.7 - Field Tax Assignments

6.7.1 - Reasons To Request Field Tax Assistance
6.7.2 - Field Assignment - by E-mail
6.7.3 - Assistance for Out-of-State Agencies
6.7.4 - Field Assignments - FL-176
6.7.5 - Field Assignment - Follow up to FL-160

6.8 - Magnetic Media Assistance

6.9 - Open Records Act

6.9.1 - Confidential Information Defined
6.9.2 - Information Release & Informants
6.9.3 - Confidential Information Release
6.9.4 - Confidential Information & Investigation

6.10 - Out-of-State Agency Assistance

6.10.1 - Status Section Procedure
6.10.2 - Field Tax Accounts Examiner Procedure

6.11 - Common Paymaster and Payrolling

6.11.1 - Payrolling Investigations
6.11.2 - Common Paymaster or Payrolling Inquiries
6.11.3 - Correcting a Common Paymaster or Payrolling Situation

6.12 - Requesting Help from another State

6.12.1 - Out-of-State Procedures
6.12.2 - Request to Out-of-State Agency

6.13 - Requests for Walk-in Assistance

6.13.1 - Selecting Examiner to Assist an Employer
6.13.2 - Assisting the Employer
6.13.3 - Receiving Forms from a Walk-in Employer
6.13.4 - Referring the Employer to Other Sections
6.13.5 - Ending the Visit

6.14 - Returned Mail

6.14.1 - Working In-State Returned Mail
6.14.2 - Working Out-of-State Returned Mail

6.15 - Staff Leasing

6.15.1   - Staff Leasing Concept
6.15.2   - Staff Leasing Historical Perspective
6.15.3   - Staff Leasing vs Temporary Help
6.15.4   - Staff Leasing Company
6.15.5   - Temporary Help Agency
6.15.6   - Staff Leasing Sharing Information
6.15.7   - Staff Leasing Background Check
6.15.8   - Staff Leasing No License
6.15.9   - Staff Leasing License
6.15.10 - Staff Leasing Company Acquisition
6.15.11 - Staff Leasing Client Lists
6.15.12 - Description of PC Staff Leasing Template Letters

6.16 - Statute of Limitations

6.16.1 - Statute Computation
6.16.2 - Quarterly Reports & Grid Coding
6.16.3 - Coding Quarterly Reports - Reopen Accounts
6.16.4 - All Quarters outside the Statute
6.16.5 - Established Accounts
6.16.6 - Liability Dates
6.16.7 - Acquisition Prior to Statute

6.17 - Signatures

6.17.1 - Definitions
6.17.2 - Procedures

6.18 - 940 Assignments

6.18.1 - 940 Certification Account Assignments
6.18.2 - Actions Prior to March
6.18.3 - Completing the 940 Assignment - After March


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Texas Workforce Commission  |  Unemployment Tax

Last Revision: October 31, 2012