[ 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 Accts ] [ 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 ]

As stated in Section 213.032 of the Texas Unemployment Compensation Act (TUCA), Notices of Assessment become final on the 31^st day after the date of service if a petition for judicial review is not filed by the employer. The computer automatically posts the final date to the assessment record and produces an abstract of assessment (Form C-33) and adds the abstract status of "Existing" on the assessment record on the 63^rd day after service. Final assessments should not be recorded in county records until on or after the 63^rd day after service.

There are two different abstracts of assessment forms. Form C-33PR (TEC) is automatically produced when the notice of assessment was issued prior to 6-1-96 and Form C-33SPW (TWC) is automatically produced when the notice of assessment was issued from 6-1-96 forward.

• Check the Tax system to verify that the delinquency has not been paid and that a bankruptcy stop has not been placed on the account or that delinquency or field tax comments screens do not note that a partner or an officer is bankrupt.
  
  
• Check dates and amounts on the C-33 for accuracy. Compare the C-33 with the served notice of assessment (C-18) in file and the assessment record.
  
  
• On successor liability final assessments, the current total amount due is not reflected on the bottom of the abstract. It will have to be manually calculated and typed on the abstract because the computer does not update the successor liability assessment record for penalties or interest accruing on the asterisked predecessor account quarters.
  
  
• If a fiduciary record is on the account and the final assessment is on a non-bankrupt entity, additional interest may need to be calculated for a current figure owed as the fiduciary record causes the system to stops accruing interest for all pre-petition debt.
  
  
• Verify that the amount of the assessment fee is correct based on the number of "served" and "unserved" C-18s in the assessment file and the charges for each type of service. Refer to the list of service fees from the appropriate process server and to the Nonquarterly Charges screen.
  
  
• When viewing the Assessment Record screen, if there is another assessment with an "issue" date older than six months and has not yet been served, forward the assessment file to the unit supervisor after you have finished abstracting.
  
  
• Review for any final assessments that should have been abstracted but were not because the file was not available.
  
  
• If there is more than one assessment and the service dates are different or only one of the assessments has been served, abstract only the eligible final assessment and return the folder to the appropriate "issue" or "served" assessment drawer to wait for recording the other assessment. Do not red stripe the folder at this time.

The service address shown on the computer-generated abstract (C-33) is the same address as that used on the notice of assessment (C-18). Check the "served" C-18 in the assessment file to determine the address at which the employer was served. If the address is the same as that on the C-33, the abstract can be used for recording. If a more recent address other than the service address is available, use that address instead of the service address.

Abstracts on individual and partnership accounts and on some officers can be manually requested from the system with the correct service address if the service address is not reflected on the computer-generated abstract. An abstract should be ordered via the Notice of Assessment/Abstract/Execution request screen with the correct service address as follows:

• Access the Notice of Assessment/Abstract/Execution request screen and key the EID (Account Number), the Assessment IID (last three digits of the CAI IID) and the Document Type: 2 (Abstract of Assessment) and press enter. Key the Transaction Type: 1 (Only Screen Name/Addr) and key in the name on Name-1 line, the service address on Addr-1 line, and the City, State and Zip and press enter. The abstract will produce in the next day's Tax run. The address keyed will also appear on the computer generated FL-21A and in the Delinquency Names/Addresses screen.
  
  
• To determine if an officer's abstract may be manually requested with the correct address, enter a transaction as directed above except hit enter immediately after the Transaction Type 1 is keyed. If you receive a message of "Invalid", the abstract cannot be requested with the corrected address. If the response is "Incomplete Information", the abstract may be ordered with the corrected address.

On partnership accounts, key the partnership's name followed by "and" on Name-1 line, the partner's name followed by "a partner" on Name-2 and Addr-1 lines, the address on Addr-2 line, and the City, State and Zip; and press enter. The abstract will produce in the next day's Tax run.

Abstracts on corporations should reflect the registered agent's registered office address.

• If the registered agent could not be served due to a bad address and service was accomplished on the Secretary of State, use the registered agent's name and the registered office address as it appears on the C-33. Do not show service on the Secretary of State on the abstract.
  
  
• If the registered agent could not be served because he was deceased or had resigned prior to being served and service was accomplished on the Secretary of State, use the corporation's address of record as the service address on the abstract. Do not show the registered agent's name and address on the abstract.
  
  
• If a corporate officer was served on behalf of the corporation, use in care of (c/o) and his name, title, and service address.
  
  
• If service was accomplished on the Secretary of State on a foreign (out-of-state) corporation because the corporation had no certificate of authority to do business in Texas, use the registered office address, if one is available, or the corporation's address of record as a service address on the abstract.
  
  
• If service was accomplished on the registered agent of a foreign (out-of-state) corporation with a certificate of authority to do business in Texas, use the registered agent's name and address as a service address on the abstract.

Some abstracts may need to be ordered from the system with the name and address blank so it can be manually typed on the abstract.

If the service address differs from that shown on the C-18, add comments on the Delinquency Comments screen "Assmt No. _________ was served at (address)."

When manually requesting an abstract, never use the DBA line as it will not display on the abstract. It is reserved for the statement "whose address appears as" on the abstract.

Review the assessment file and prepare the "Abstracting Assessments Worksheet" as follows:

• Check the tax liens for complete and correct names. Verify that all spouses, partners, and officers were included in the assessments. Review attachments to the C-18's and the Tax System for additional information on counties where abstracts and tax liens should be recorded.
  
  
• List in alphabetic order the counties in which the abstract should be recorded. This is determined by the county in which the account is domiciled, the county in which the employer was served, the counties in which tax liens were recorded, the counties in which wages were reportedly paid, addresses listed on the Other Names/Addresses screen, recent addresses on credit reports, and any other resources available on the system or in our file.
  
  
• There could be some counties listed on the ERA information screen that are typos or errors. If a county listed on the screen is not in the general vicinity of where the account is domiciled or where the business operated, it may be a keying error and the abstract should not be recorded there.
  
  
• Do not record the abstract on a corporation in a county solely because the registered agent or because an officer (when no officer liability exists) resides in that county.
  
  
• Abstract in out-of-state counties if a tax lien is recorded there and/or if the employer still resides there.
  
  
• Complete a Tax Lien Request form if a tax lien should be filed in any additional counties or in any additional names, such as on spouses or partners with final assessments and were not included on previous tax liens.
• List address(es) where letters notifying the employer of the recorded abstract, FL-21A, should be sent.
• The FL-21A will automatically produce to the address used on the C-18 and C-33 when abstract recording information is entered into the Lien, Judgment, and Assessment Recording screen. If this address is correct, write the name and address under "Mail 21A to:" and make sure that the Delinquency Names/Addresses screen record is active. For corporations, make sure the address on the Delinquency Names/Addresses screen with the title "Corporation" is active if that address is still good.
  
  
• If the FL-21A should be sent to a different or an additional address, write the name and address under "Additional 21A to:". (Addresses listed here will be keyed manually for FL-21A production.)
  
  
• On corporations with a billing code of "O", do not send a FL-21A.
  
  
• Search for any lost employer (individual, partner, or officer) via DPS records, Wage Credit, and Claimant History Inquiries, and credit records. When the employer is located, abstract and request tax liens in any additional counties as necessary and send a FL-21A.
  
  
• Do not send a FL-21A to the employer's work address unless he is self-employed.
  
  
• If you have a brief message or assignment for the field examiner, write it in the BPS column and it will be keyed to produce on the FL-21A. (ex. If the address of record is no billed and the employer was served at a different address, BPS the field and ask them to change the address of record and billing code.)

Check the Cash Journal screen for recent payments. Check the Delinquency Action History screen to see if a bank freeze was issued after the last payment. Check the Field Tax Comments screen for information on the feasibility of a bank freeze. Review available Credit Reports for a possible bank account. Request a credit report if a large amount is owed and no recent payments have been received.

Check the Fiduciary Record and Delinquency Comments for bankruptcy filings. A bankruptcy must be either discharged, closed, or dismissed before the abstract can be recorded (unless the assessment covers post-petition or post-confirmation debt only).

• If there is a bankruptcy record or comments indicating a bankruptcy, order the Status file to determine the bankrupt entity and check with the Special Actions Unit on the status of the bankruptcy.
  
  
• If the bankruptcy petition date fell anytime during the assessment process, make a determination if the assessment is valid.
  
  
• If the assessment is valid, trace the Status file for six to nine months to check on the status of the bankruptcy. If recent payments have been received, it is likely that payments under the plan are being made and the bankruptcy is still open

Check the Stop screen for active stops. Based on the reason for the stop, we may need to wait to abstract.

Check both the Delinquency and Field Tax Comment screen for comments containing pertinent information.

If the assessment will not be abstracted, remove the "E" abstract status from the assessment record screen and set up comments explaining why the assessment was not abstracted.

Check the Master Record screen for the correct styling of the account name. Add the names of any partners, spouses, or officers not already listed on the Master Record screen with final assessments via the Address Changes/Closing Information screen. Set up comments on the Delinquency Comments screen explaining the change of the styling of the account, (Example: Final Assmt. No. _____________ is against name - added to account styling.)

Consider an account a candidate for collection by issuance of an execution if it meets the current monetary criteria and is active and has not made any recent payments and we have failed to collect by bank freeze. A memo should be sent to the field to obtain a recommendation for a writ of execution and completion of Form C-41 (attach a copy of a blank C-41 to the field assignment).

If the account meets current monetary criteria and is a candidate for injunction, complete the appropriate memo requesting investigation into the feasibility of injunction action. Criteria to qualify include:

• Active account with employment
• Judgment or final assessment entered.
• Tax delinquency continues to accrue for each quarter.
• No recent payments received.

For all reimbursing employers, the computer-produced abstract should be discarded and a special abstract, Form C-33R or C-33RW, should always be used. This abstract will be manually typed.

Send a memo to the appropriate Regional Director or to U.I. Support and Customer Service as determined by the previous correspondence requesting that the claimant files related to this assessment action be released if a hold was requested. (This is done only when a petition for judicial review is filed.)

The above procedures should be used for abstracting officer liability final assessments and the following additional steps should also be taken.

• Change the styling of the account via the Address Change/Closing Information screen to include the officers' name(s). If there is not enough space, use a hyphen after the corporation's name or if the officers have the same surname, use first names and/or initials of each officer followed by the surname or add "et al" if necessary.
• Via field memo, send a copy of the served C-18 for each officer to the tax area in which the account is domiciled. Send a copy of the memo to Micro Imaging with appropriate route sheet and place one copy in the assessment file.
• If necessary, change or add the comments via the Delinquency Comments screen as follows:
  Assessment No. ___________ is for officer __________ * and includes Q-YY which, has been prorated per Wilburn. Officer assessment record per system is incorrect. State Office assessment file is necessary for officer liability payoff.
  * If appropriate
  Request deletion of any redundant or unnecessary existing comments.
• Make Assessment Renewal Card for each officer's assessment.
• Send the assessment file to the Administrative Actions Unit for a tax lien to be filed on the officer(s). This must be done after each final assessment on an officer.

The above procedures should be used for abstracting successor liability final assessments and the following additional steps should also be taken.

• Via field memo, send a copy of the served C-18 to the tax area in which the successor account is domiciled. Send a copy of the memo to Micro Imaging, with appropriate route sheet, and place a copy in the assessment file.
  
  
• If necessary, change or add the comments via the Delinquency Comments screen as follows:
  
  Successor - This employer is held liable under Section 204.086 for the indebtedness of predecessor: Account No. _____. See Assessment No. _______. Review of file is necessary for payoff information. Successor liability assessment does not reflect the current late payment and judgment/assessment interest accrual on predecessor quarters. Call Collection Section.
  
  Predecessor - Successor Account No. ________ has been held liable under Section 204.086 for this employer's indebtedness. See Assessment No. ________.
  
  
• Prepare the following note and staple it on inside front of assessment folder.
  
  Please Note -
  
  Successor Liability Exists
  Assessment No. ______ cannot
  be released until all amounts
  due under both Acct # ______
  and Acct # ______ are paid.
  
  
• Make Assessment Renewal Card.
  
  
• Send the assessment file to the Administrative Actions Unit with a request that a successor liability tax lien be filed.

After the abstracts have been prepared for recording, the following steps should be taken:

• If the abstract should be recorded in more than one county, make additional hardcopies of the typed or computer-produced abstract so that there is one abstract for each county listed on the worksheet.
  
  
• Produce a Notary List and give it and the abstracts to the Custodian-Tax Records and the Notary Public for signatures. After the abstracts are signed, type the Custodian's name (in two places) and the date they were notarized on the abstract.
  
  
• Order the F-9T's (purchase vouchers) via the F9T purchase voucher request screen on the day assigned. If more than one abstract on the same account number is to be recorded in the same county, enter the account number for each abstract.
  
  
• The F-9T's will produce in the next day's Tax run. Check Lien, Judgment and Assessment Recording, Nonquarterly Charges, Assessment Record, and Detail Delinquency screens to insure that the appropriate abstract fee records were created by the system.
  
  
• Sign and date the original F-9T and forward it along with the abstract to Accounts Payable with an Upfront Payment flag sheet.
  
  
• For abstracts with more than one page, annotate on all copies of the F-9T that there is a rider and contact the appropriate County Clerk to see if an additional charge is involved for the extra page. If so, alter both copies of the F-9T to reflect the correct fee before forwarding it to Accounts Payable. The appropriate adjustment should also be made to that abstract fee on the Tax system. Please see unit supervisor in these cases.
  
  
• Before forwarding the abstracts to Accounts Payable, check Stop, Fiduciary Record, Cash Journal, Delinquency and Field Tax Comments, and Court Record Screens again for any bankruptcy stops or any other pertinent information or paid assessments.
  
  
• Staple the copy of the F-9T to the back of the worksheet and place it in the Abstract Suspense Folder.
  
  
• Red stripe the assessment file (only if all assessments in the file are final and abstracted) to indicate that the assessment is final and write "abstracted" and the date the F-9T was forwarded to Accounts Payable on the front of the folder to the right of the assessment number and service date.
  
  
• File the assessment file with the Judgment files (if all assessments in the file are final and abstracted) unless it should be forwarded to Administrative Actions Unit for a tax lien or bank freeze/levy or to another Civil Action Unit examiner for injunction review.

When all of the recorded abstracts for an assessment are returned from the county clerks, the recording information is established on Lien, Judgment and Assessment Recording screen and a FL-21A is automatically produced or manually requested. See procedures for processing Recorded Abstracts.

• When the FL-21A is received, mail it along with a copy of each recorded abstract to the employer. Send a copy of the FL-21A to Micro Imaging with the appropriate route sheet. If there is a BPS to the field, send two copies of the FL-21A to the field.
  
  
• Staple a copy of the FL-21A on the top of the worksheet and the abstract(s) on the bottom and file in the appropriate final assessment file.
  
  
• Before mailing the FL-21A, check the Tax system for bankruptcy or any other pertinent stops or information that would preclude mailing the FL-21A.
  
  
• Check the Cash Journal screen for recent payments. If the employer has made a large payment (at least three-quarters of the total delinquency), do not send the FL-21A. Write a letter to attempt collection of the balance due. If the employer is making regular payments, do not mail the FL-21A. Trace the account for possible filing of a bank freeze and for mailing a FL-21A if payments stop.
  
  
• Send a copy of each recorded abstract to archiving with the appropriate route sheet.