Section 213.032 of the Texas Unemployment Compensation Act (TUCA) states that an employer aggrieved by the determination of the Commission as stated in a notice of assessment may file a petition for judicial review of the assessment with a Travis County District Court not later than the 30^th day after the date on which the notice of assessment is served.

A citation and petition for judicial review are served on a member of the Commission and the documents are transmitted to the Civil Actions Unit.

When the petition and citation are received, request the Status folder via the Tax Folder Accounting and Tracing System screen and retrieve the assessment folder from the service drawer.

Check the petition for the styling of the lawsuit and the timeliness of the filing. If the deadline for filing falls on a Saturday, Sunday, or legal holiday, the period runs until the end of the next day which is not a Saturday, Sunday, or legal holiday. Review the petition to determine the allegations of the employer.

Notate the judicial review information on the Judicial Review Log.

Access the appropriate Notice of Assessment maintenance screen and key the judicial review petition date and delete the assessment finality date (if necessary). Verify that the CAI record updated correctly the next day

Access the Certification C-25 request screen and key a request for a Form C-25.

The Form C-25 and Form C-15C will produce in the next day's tax run and a court record will be created. Have a Form C-15C-JR manually typed and discard the computer produced Form C-15C.

Access the appropriate court record maintenance screen and key "JR" (for judicial review) after ATTY and the date the judicial review petition was filed after Suit Filed. Key the Cause Number from the petition after Cause Number and press enter.

The court record will update in the next day's tax run and the system will automatically post a filing and docket fee, a venire fee, and a judicial fee. Because the plaintiff is responsible for payment of these fees to the district clerk and the plaintiff is the employer, remove these fees from the court record via the Court Record maintenance screen by keying a minus sign (-) and the amount that should be removed. Verify that the Court Record and the Nonquarterly Charges screens updated correctly the next day.

If multiple assessments (such as on a corporation and on officers) resulted in one Judicial Review covering multiple entities and you need to request multiple Form C-25's which result in the creation of multiple court records under the same cause number, add comments to the Delinquency Comments screen to explain why there are multiple court records with the same cause number.

Prepare a transmittal letter to the Attorney General. Notate in the letter if there are any errors in the styling of the lawsuit or in the timeliness of the filing or any other pertinent information.

Make copies of the served Notice of Assessment, the citation and petition, and other pertinent documents mentioned in the transmittal letter. Forward the packet to the Office of the Attorney General via interagency mail. The packet should include four copies of the Form C-25, three copies of the Form C-15C-JR, and the original citation and petition. A copy of each of these documents should be placed in the assessment folder along with a copy of the transmittal letter.

Write "Judicial Review" in red on the label on the assessment folder and place the Status folder and the assessment folder in the file cabinet drawer labeled "Judicial Review".

If multiple assessments exist in one assessment folder and a judicial review has been filed on only one of the assessments and the remaining assessments have or will become final, make a separate assessment folder for the assessment(s) which have or will become final so that the unit can proceed with abstracting the final assessment(s). Be sure and make pencil notations on the outside of each folder detailing which assessments are in each folder.

The Attorney General will file an answer to the Judicial Review lawsuit on our behalf and forward a copy of the answer to us. Place the copy of the answer in the Judicial Review assessment folder.

The Attorney General will work the case and request information regarding the employer account. Respond to the Attorney General as appropriate.

If the Judicial Review is on a reimbursing account, request copies of the Reimbursable Unemployment Benefits Statements, Form C58R from the Document Log to identify the claimants involved in the delinquency. From this form, use the social security number to secure the local office where the claim was filed by accessing the Benefits Current Claims Status screen.

When this information is found, memos requesting the claimant file be maintained until the account is paid or the assessment is finalized should be mailed to the Regional Director where the claims are filed or to U.I. Support & Customer Service as determined appropriate based on the following:

• If the initial claim date is within the last 12 months (365 days), the claimant file will be located in file cabinets in the local office. (Files are purged daily or weekly, depending on the workload).
  
  After 12 months from this initial claim date, the claimant file is boxed up and kept in the local office or the regional warehouse (depending on space availability) for the next two years. At the end of this two-year period, the claimant file is destroyed.
  
  Send a memo to the Regional Director.
• If an appeal is filed (determined via Mainframe-Appeals Status screen) and is still pending, the local office will forward the claimant file to Appeals and it will be kept in Appeals until the appeal is concluded. Then the file is sent to U.I. Support & Customer Service and is kept there for three years following the appeal and then destroyed.
  
  Interstate claimant files are kept in U.I. Support & Customer Service, Interstate Unit only until a decision is made and then the files are sent to Facilities, Record Management Center. All interstate claims will begin with a nine (9) as the local office number.
  
  Send a memo to Unemployment Insurance.
• A copy of the memo(s) and Form C-58R should be placed in the assessment folder.

A court decision or a settlement will be reached and the assessment will be abstracted or paid or deleted, depending on the outcome of the court ruling.

If the assessment is upheld, the Attorney General will provide us with a copy of the judgment and the judgment should be abstracted. (See Recording Judgments Procedure.) The judgment date should be keyed to the Court Record screen via Court Record maintenance screen.

If the assessment is settled, the payment is applied to the delinquency, comments are added to the Delinquency Comments screen, the non-suit date is keyed to the court record, the assessment folder is closed, and the Status folder is sent to the Administrative Actions Unit for a tax lien release.

If the assessment is negated in court, comments are added to the Delinquency Comments screen, the assessment record is canceled via the Notice of Assessment maintenance screen, the non-suit date is keyed to the court record via the Court Record maintenance screen, the assessment folder is closed and forwarded for archiving, and the Status folder is sent to the Employer Accounting and Review Unit to adjust the quarterly detail, if appropriate.