A default notice provides due notice to an employer that legal action will be taken unless arrangements are made to liquidate the past due debt. Default Notices produce on accounts with a monetary delinquency equal to or more than the preset departmental criteria .

A daily scheduled computer program that produces the Default Notice Input/Output Record and the Certified Mail Log Numbers register.

The Input record for default notices is an account number order listing of default notices that produce in the daily tax run. This record is helpful in determining if foreign default notices (Canada) produced, as these require special handling and additional postage. Also, this record can be perused to locate individual accounts with multiple names (husband and wife accounts) and additional default notices can be issued to each for next day production.

Edit listing lists the accounts in which a default notice attempted to produce, but failed for a variety of reasons. This listing provides the reason for the failure.

The default notice candidate list provides entity Types 02 and 06. These types of accounts usually have more that one liable party and it is a requirement that each liable party be issued their own default notice.

This log is a list of default notices by certified mail numbers for the post office. This list will be returned to the mailroom with the "certified mail" default notices.

Default notices produce in this daily program. The employer is mailed a copy of their default notice and a copy is archived by TWC.

Day 21 of ACAP—default notices produce automatically on Day 21 of ACAP and are addressed to the address of the Employer Master File screen or to any active Name/Address marked for default notice.

Keyed default notices—any examiner authorized may key a default notice for next day production. RACF Authorization for the following screens is necessary.

State Office Default Notice

Field Default Notice

The Statement of Account screen shows that a default notice was issued and it reflects the following: date, address, balance and quarters.

The Delinquency Names/Addresses screen marks the name and address to which the default notice(s) were sent.

The Delinquency Action History screen is the action history screen and shows the date and the amount of the default notice.

All liable parties must be provided due notice of impending action.

Send default notice to the owner/spouse at the address of record.

If there is a spouse listed, treat the same as a partnership and issue a default notice to both.

Each partner is individually and jointly liable for the entire indebtedness of the account.

A default notice must be sent to the Partnership at the address of record on the Master Record screen and to each partner at their residence, if available, or to the address of record on the Master Record.

Review Status Report (C-1) for list of partners.

If C-1 is marked as a Partnership but only one partner is listed, a field assignment should be made requesting the information.

Review the Delinquency Names/Addresses to insure that there are not any existing address IIDs for partners/partnership that are inactive that may be used.

If there are existing address IIDs for partner(s) that are inactive, activate the appropriate address IID(s) and place an "X" in front of DFLT NTC in the use section on the Delinquency Names/Address Update Screen.

Key default notice(s) on the State Office Default Notice Request Screen for address of record. (Blank transaction type)

A default notice will produce for each active IID marked for default notice.

If there are no appropriate IIDs for the partnership/partners on the Delinquency Names/Addresses screen, key default notices on State Office Default Notice Request screen using Transaction Type 1 (name and address only).

A default notice will produce for each one requested.

Inactivate any and all active IIDs that are incorrect.

If a default notice is needed because other appropriate parties have not been notified, there is more than one active IID marked for a default notice, inactivate the IID(s) you do not want default notices sent to and request a default notice via State Office Default Notice screen using the "Blank Transaction Type".

The following day, activate the appropriate IIDs (marked for default notice) that were inactivated so all the liable parties will receive a default notice the next time the account goes through the ACAP process.

The styling of the default notices should look similar to the samples below:

John Smith and
David Doe
Business Name
Address
City, State Zip +4

John Smith
Business Name
Address
City, State Zip + 4

David Doe
Business Name
Address
City, State Zip+4

Default notice is issued to the corporation at the address of record.

Review the styling on the C-1 and compare with the Secretary of State styling. If the styling on the SOS is different from the C-1, use the styling of the SOS with the C-1 styling as the dba. List assumed names as dba and recent name changes as "formerly known as".

Style the default notice similar to the examples below:

ABC Products Co., Inc.
dba (if different from corporate name)
P.O. Box 123
Houston, TX 77000-0123

or

ABC Products, Inc.
dba (if different from corporate name)
P.O. Box 123
Houston, TX 77000-0123

Default notices are issued to the Partnership at address of record and all General Partners to address as listed on Secretary of State only.

1. Review the C-1 for listing of General Partners.
2. Review Secretary of State for listing of General Partners.
3. Review S.O.S. for styling.

DO NOT send default notices to Limited Partners.

Follow the same procedures for keying default notices as General Partnerships.

Styling should look similar to the examples below: (Name must contain the words "Limited Partnership" or "Limited" or the abbreviation "L.P." or "LTD." as the last words or letters of the name.

Whatever, Ltd., A Limited Partnership
DBA Whoever Apartments, and
John Smith, General Partner
1234 Main St
Anywhere, TX 12345

Whatever, Ltd., A Limited Partnership
DBA Whoever Apartments
1234 Main St
Anywhere TX 12345

John Smith, General Partner of
Whatever, Ltd., A Limited
Partnership, DBA
Whoever Apartments
1234 Main St
Anywhere, TX 12345

Default notice is issued to both the partnership and each general partner.

1. Review C-1 for partnership styling.
2. Review Secretary of State records for the correct partnership name and a list of general partners.

The partnership name must contain the words "Registered Limited Liability Partnership" or the abbreviation "L.L.P." as the last words or letters of its name.

Style the default notices similar to the examples below:

Mickey, Pluto & Donald, L.L.P.,
A Limited Liability Partnership
123 Disney Ave
Austin, TX 78701-1234

Mickey, Pluto & Donald, L.L.P.,
A Limited Liability Partnership, and
John Smith, General Partner
123 Disney Ave
Austin, TX 78701-1234

John Smith, General Partner of
Mickey, Pluto & Donald, L.L.P.,
A Limited Liability Partnership
123 Disney Ave
Austin, TX 78701-1234

1. Review C-1 for styling.
2. Review Secretary of State records for the correct partnership name and a list of general partners.

XYZ Business, Ltd.,
A Registered Limited Liability Limited Partnership
123 Street
Somewhere, TX 78733

XYZ Business, Ltd, A Registered Limited
Liability Limited Partnership, and
John Smith, General Partner
123 Street
Somewhere, TX 78733

John Smith, General Partner of
XYZ Business, Ltd., A Registered Limited
Liability Limited Partnership
456 Boulevard
Elsewhere, TX 77777

Whenever an employer is deceased and we can verify that they are indeed deceased, the account may be changed to the "Estate of".

Style the default notice similar to the example shown below:

A joint venture, or joint adventure, is but another name for a special partnership. It might be distinguished from a general partnership in that the latter is formed for the transaction of a general business, while a joint venture is usually limited to single transaction. That is, a joint venture is a special combination of persons in the nature of a partnership engaged in a particular transaction for mutual benefit or profit.

Style the default notices similar to the examples shown below:

Under the language of the TUCA, the "Trust" is the employing unit.

Style the default notice similar to the example shown below:

HIJK Trust
4444 Kiwi
Austin, TX 78733

When reviewing accounts, AAU examiners determine that additional default notice(s) are feasible and key for next day production.

ONLY SEND A FIELDASSIGNMENT IF THE BALANCE MEETS ASSESSMENT CRITERIA

IF THE ACCOUNT DOES NOT MEET ASSESSMENT CRITERIA:

MOVED LEFT NO ADDRESS (MLNA)

ATTEMPTED NOT KNOWN (ANK)

INSUFFICIENT ADDRESS (ISA)

ADDRESS NOT KNOWN (ANK)

NOT DELIVERABLE AS ADDRESSED (NDAA)

MOVED, FORWARDING ORDER EXPIRED (FOE)

ACCOUNT MEETS ASSESSMENT CRITERIA

Please investigate this account for a possible address change. Verify and correct if appropriate. If assessment action becomes necessary,
an appropriate address for service must be furnished by placing a comment on FTC screen if different than address on STS screen.

Do not reply to this assignment.

MANUALLY TYPED DEFAULT NOTICES FROM C. A. U.

Manually typed default notices from the Civil Actions Unit should be placed in their in box.

BANKRUPTCY DEFAULT NOTICES

Work returned default notices the same EXCEPT:

Send only returned default notices with bad addresses or forwarding addresses to S.A.U. when there is post-petition debt and the bankruptcy is still open and a default notice was previously sent to the forwarding address.