In order to prevent a judgment or a final assessment from becoming dormant, a writ of execution must be issued within 10 years after the rendition of the judgment or final assessment and within 10 years after the issuance of each previous execution. The Civil Actions Unit begins the renewal process when the judgment or final assessment or previous execution is 9 years and 4 months old.

Computer-generated reports are produced the last day of each month listing all accounts with judgments and final assessments that are due to be renewed within the next 8 months and within the next 4 months. These reports are sorted by accounts that meet the renewal criteria and accounts that do not meet the renewal criteria. Also produced with these reports for all accounts meeting renewal criteria are field renewal memos for the accounts requiring renewal within the next 8 months and execution schedules for the accounts requiring executions within the next 4 months.

Eight months before the judgment or final assessment will become dormant, a review of the Collection folder and the Tax system is done to determine if renewal of the judgment or final assessment appears to be in order and if a renewal memo should be sent to the field tax examiner. The purpose of the renewal memo is to solicit a recommendation from the field on whether or not the renewal should be accomplished.

If an account has more than one judgment or final assessment and each individual judgment or assessment does not meet the current renewal criteria on its own but the total amount owed on the account does, renew the judgment or final assessment covering the largest amount of indebtedness and allow the remainder of the judgments or final assessments on the account to lapse.

If an account has been reclassified as uncollectible, we may still choose to renew if it meets the current monetary criteria. Investigate why the account was charged to uncollectible and determine if it is appropriate to accomplish renewal.

Judgments or final assessments on individuals, partners, and officers are renewed a maximum of two times unless the account is still active.

If the account is still active, renewal should be accomplished. See unit supervisor.

If the employer is deceased, renewal should not be accomplished. Reclassify the account as uncollectible, add comments to the delinquency comments screen, destroy the judgment or assessment card, and close the Collection folder and send it to archiving via the appropriate route sheet. If the employer has been deceased for less than two years and meets current monetary criteria for an estate claim, send a request to the field to check probate (EX-1). The response will be directed to Special Actions Unit for appropriate action.

If the employer is currently involved in a bankruptcy proceeding, renewal cannot be accomplished until the bankruptcy is discharged, closed, or dismissed. The bankruptcy on these accounts should be monitored monthly.

On corporate accounts, the following action is taken:

• The Secretary of State records should be checked to determine if the charter is active or dead.
  
  
• If the amount owed on the account is below the current renewal criteria, the account is inactive, and the charter is dead, reclassify as uncollectible and allow judgment or assessment to become dormant. After reclassification, the Collection folder should be closed and sent to archiving via the appropriate route sheet.
  
  
• If the amount owed on the account is over the current monetary criteria, the account is inactive, and the charter is dead, send the corporate renewal memo to the field to obtain a recommendation to reclassify the account as uncollectible. Renew once if recommended, or file a new tax lien and reclassify as uncollectible. Judgments and assessments on corporations may only be renewed once unless the account is active or unless authorized by the Civil Actions Unit Supervisor.
  
  
• If there is officer liability involved and the officer's portion of the debt meets the current renewal criteria for renewal of an individual account, the judgment or final assessment should be considered for renewal following the procedures for renewal of an individual account.

On individual and partnership accounts and accounts with officer liability judgments or assessments, the following action is taken:

• If the amount owed on the account meets current monetary criteria and the account is being billed, send the proprietor renewal memo produced by the computer to the field tax office in which the account is domiciled.
  
  
• If the amount owed on the account meets current monetary criteria and the account is not being billed, search for the employer by doing a wage credit inquiry, a claimant history inquiry, an alpha name search for another TWC account, a DPS check, an credit agency search, and/or a Postmaster Letter. If any leads are located as a result of these searches, provide that information in the renewal memo to the field. If the searches reveal an address in a tax area other than that in which the account is domiciled, send the renewal memo to that tax area and ask that they verify the address and submit a change of address and renewal recommendations if the employer is located. A copy of the renewal memo should be sent to the tax office in which the account is domiciled asking for recommendations on renewal.
  
  
• If the amount owed on the account is less than the current monetary criteria, destroy the judgment or assessment card, reclassify as uncollectible if the whereabouts of the employer is unknown, and allow the judgment or assessment to become dormant. Verify that a tax lien is recorded in the last known residence county. After reclassification, the Collection folder should be closed and sent to Micro Imaging via the appropriate route sheet. If the address of record is good and the tax lien is over 10 years old, file a new tax lien and allow the judgment to lapse. Do not reclassify as uncollectible and do not close the Collection folder. Set up comments stating the judgment or assessment will be allowed to lapse.

A copy of all renewal memos should be placed in the Collection folder. As the replies to the renewal memos are received from the field, they are reviewed by the unit supervisor.

• If the reply recommends renewal of the judgment or assessment, place it in the Renewal Request Suspense Folder until the judgment or assessment is scheduled for renewal.
  
  
• If the reply recommends reclassification to uncollectible, pull the Collection folder and the judgment or assessment card. Review the Collection folder and the Tax system and charge the account to uncollectible, if appropriate. Destroy the judgment or assessment card and close the Collection folder and send it to archiving via the appropriate route sheet. Be sure tax liens exist.

Four months before the judgment or final assessment will become dormant, a review of the Collection folder and the Tax system is done to determine if issuance of an execution to accomplish renewal appears to be in order. Collection folders are assembled with the computer-produced execution schedule, the field tax examiner's reply to our renewal memo, and the judgment or assessment card.

Review the reply to the renewal memo received from the field tax examiner to verify that renewal is recommended. If no reply is located and there are no comments recommending renewal on the field tax comments screen, check the assignment log screen to see if the assignment was completed and call the field tax examiner to request a copy of the reply.

Review the computer-produced execution schedule. If a schedule was not automatically produced manually request one via the request for execution screen.

• Verify that the "subtotal-quarterly & other charges" amount shown on the schedule for the current month matches the amounts on the appropriate court record or assessment record screen (minus court costs and assessment fees).
  
  
• Write "exec." in red next to the "subtotal-quarterly & other charges" amount for the current month and underline in red the subtotal amount (top figure) for the current and the next three months.
  
  
• Underline twice in red the "subtotal-court costs" amount at the top of the execution schedule. Verify that this amount matches the amount of court costs incurred in this cause (per review of court costs bills and other documents in the Collection folder) plus the execution fee.
  
  
• If officer liability is involved and it is a split judgment, figure the officer's portion of the judgment and write these amounts on the bottom of the execution schedule. Indicate that these amounts are the officer's portion of the judgment by writing "off. exec." in red beside the subtotal amount for the current month.
  
  
• If the account has been reclassified as uncollectible, it may be necessary to hand calculate the amounts owed under the judgment or assessment if a computer-produced execution schedule cannot be generated.
  
  
• If the account was reclassified prior to the 10-1-92 conversion (no quarters will be listed on the court record or the assessment record screen), a computer-produced execution schedule cannot be requested. In these cases, a blank execution schedule form should be used for hand calculations.
  
  
• If the account was reclassified after the 10-1-92 conversion (the quarters covered by the judgment or assessment will be listed on the court record or the assessment record screen), the quarters covered by the judgment or assessment can be returned to the "J" or "F" status via category transfer screen and an execution schedule can be manually requested via request for execution schedule screen. The quarters should be returned back to the "U" status after the execution schedule is produced. Verify the judgment/assessment interest amounts on the execution schedule for accuracy.
  
  
• Write "Docket ________ and Page _______" and your initials and the date on the bottom of the execution schedule.

Prepare the abstract of judgment, Form C-15B, for typing by using the previously recorded abstract located in the Collection folder as a guide for the typist. Most of the information on the previous abstract will be used on the new abstract.

Request abstracts of assessment via the notice of assessment/abstract/execution request screen, if appropriate, or manually prepare the appropriate abstract of assessment, Form C-33 or Form C-33W, if necessary.

• If a new address for the employer is available, circle the old address on the abstract and write the new address next to it in pencil.
  
  
• Circle the old court costs or assessment fees amounts on the bottom of the abstract and write the current court costs amounts next to it in pencil.
  
  
• The first space on the abstract for court costs should reflect the total amount of court costs incurred, including the current execution fee and filing fees for assessments not yet filed with the Travis County District Clerk.
  
  
• The second space on the abstract for court costs should reflect the current balance of court costs, including the current execution fee and the filing fees, if the assessment is not already filed with the Travis County District Clerk. (If any payments have applied to the court costs or assessment fees, the payments should be reflected in this court cost amount.)
  
  
• Circle the old total amount due on the bottom of the abstract and write the current amount due in pencil (amount shown on the court record or assessment record screen minus the court costs and the assessment fees). This amount should also match the subtotal amount shown on the execution schedule for the current month.
  
  
• Give the abstracts and a notary list to the custodian of records and the notary public for signatures. Type the name of the custodian and the date notarized on the abstracts.
  
  
• Keep the abstract with the Collection folder until the execution is returned from the Travis County District Clerk.

Prepare the execution form, Form C-94B or Form C-94X, for completion by the typist. If officer liability is involved, and the officer is not liable for the entire indebtedness under the judgment, use the special execution form for these cases.

• If it is the first execution on the judgment or assessment, write in pencil "First" at the top of the execution form above the word "EXECUTION". Leave the Docket and Page blank. The District Clerk's Office will enter that information when they sign and seal the execution.
  
  
• If it is the second or third execution, write in pencil the appropriate number above the word "EXECUTION" on the top of the form and fill in the Docket and Page numbers obtained from the previous execution schedule located in the Collection folder.
  
  
• List all court costs incurred, item by item, on the back of the execution form in pencil. Use the figures from the court costs bills in the Collection folder and include the current execution fee.
  
  
• If all the court costs have been paid, list the current execution fee only. If the court costs were only partially paid, list all the court costs, show the amount of payment, and the balance due. The amount of court costs should match the court costs subtotal on the execution schedule.
  
  
• If a previous execution has been issued and there is no charge for it on the court cost bill, call the District Clerk's Office to see if the execution was ever returned. If it was not returned, attach a note to the top of the execution form stating "The first execution was lost. No money was received as a result of this execution." Sign and date the note.
  
  
• For assessments not yet filed with Travis County District Court, prepare an Affidavit of Assessment. See procedure for Executions on Final Assessments.

• Complete the top section of the worksheet to include your initials, the TWC account number, the Court Record IID, the tax area and city where the account is domiciled, and the field examiner's name per account examiner information screen. In the space for County, write the name of the county where the execution should be delivered. This should be the county in which the account is domiciled or the county in which the employer can be located (if the address of record has not been changed to reflect the employer's location). If the account is domiciled out-of-state, use the execution worksheet designated as such. The execution should be delivered to the county of the last known Texas address or the county where the indebtedness was incurred (if a Texas address was never made available to us.)
  
  
• List in alphabetic order the counties in which the abstract should be recorded. Record the abstract in the counties in which tax liens were filed, the abstract was previously recorded, wages were reportedly paid, the account is currently domiciled, and the employer resided or may have assets. Review all appropriate Tax system screens.
  
  
• List the months and year and the total amount due (bottom figure on the execution schedule) for each month (current plus the next three months) in the appropriate spaces.
  
  
• If any lien fees are owed which were not included in the judgment or assessment and abstract fees already incurred or soon to be incurred, write the total of these fees in the blank for PLUS LIEN FEE. If there is any other indebtedness on the account that was not included in the judgment or assessment (i.e. quarters in the "A" status or quarters covered by another judgment or assessment), write the Cause Number of the judgment or the Assessment Number being renewed in the blank for OF COURSE, . . . CAUSE NO. or Assessment No. _________.
  
  
• List the current address for the employer under ADDRESS. If we do not have a good address for the employer, use the address on the master record screen.
  
  
• Write any special instructions to the field tax examiner in the space provided for P.S. (i.e. address changes needed, execution delivery, etc.).
  
  
• Check the stop, fiduciary, delinquency and field tax comments screens for any current bankruptcy. If there is a bankruptcy, determine if the judgment or assessment is good and if renewal is appropriate.
  
  
• Check the cash journal screen for recent payments. If appropriate, send the Bank Freeze Request form to the Administrative Actions Unit after the execution has been issued.
  
  
• Check to see if tax liens were filed on officers or partners in all appropriate counties. If not, prepare the Tax Lien Request form and send it and the Collection folder to Administrative Actions Unit after completing the renewal process.

The executions should now be sent to the Travis County District Clerk for seal and signature. See procedure for Executions on Final Assessments for instructions on transmitting executions on assessments to the Travis County District Clerk.

When the execution has been returned from the District Clerk, check that it has been dated, signed, and sealed.

• The date at the bottom of the execution is the date the execution was issued. The execution expires 90 days from the issue date. Calculate the expiration date and enter it in the EXPIRATION DATE blank on the execution worksheet. If this date falls after the date the judgment or final assessment expires, use the day the judgment or assessment expires in the EXPIRATION DATE blank on the worksheet. If the expiration date falls in a month later than one listed on the execution worksheet, figure the amount due for that month and write it on the worksheet. If a month for which an amount is listed on the worksheet has passed, cross that month and amount off the worksheet.
  
  
• Staple the statement of instructions to the Sheriff to the front of the execution.
  
  
• Prepare the appropriate execution transmittal memo, Form TX059 or TX060 and Form F-9T and enter the execution issued date on the judgment or assessment renewal card.
  
  
• Staple the original execution transmittal memo, the execution, and the F-9T together and attach a copy of the memo and send it to the field tax examiner for delivery to the sheriff or constable.
  
  
• Post the docket and page number taken from the top of the execution to the execution schedule and to one copy of the transmittal memo. Place the execution schedule and a copy of the transmittal memo inside the Collection folder. Send the remaining copy of the transmittal memo with the docket and page numbers posted to it to Micro Imaging via appropriate route sheet.
  
  
• Stamp "JUDGMENT RENEWED" in black on the top of the copy of the Judgment or on top of the Affidavit of Assessment inside the Collection folder. Stamp "EXECUTION ISSUED" in red below that and write in red the date the execution was issued.
  
  
• Enter the renewal date (execution issued date), the execution issuance fee, and change the court costs status to "P" on the Tax system via the court record maintenance or assessment record maintenance screen. If the court costs have not been itemized, it should also be done at this time. This amount should match the amount of court costs on the execution schedule unless the court costs have been paid. The court costs status will remain in "Pending" until the execution is returned from the sheriff or constable and the service fee is entered.
  
  
• File the judgment or assessment renewal card under the "Judgment Renewed" date.
  
  
• Request purchase vouchers, Form F-9T's and record the abstracts according to the Recording Judgments or Recording Final Assessments Procedure.