When a Form C-5 adjustment report is received on a quarter that is in the C, J, P, F. or U status, the adjustment will edit and the account will appear on the C-5 Edited For Status Code C, J, P, F, U Report. This report along with the adjustment reports that edited are forwarded to the Civil Actions Unit.

The account is reviewed on the Tax system to determine if processing of the adjustment report is appropriate.

A copy of the edit report with the processing instructions is maintained in a binder in the Civil Actions Unit.

If the adjustment report was submitted after the judgment was rendered (J) or after the assessment became final (F), the adjustment report will not be processed unless the adjustment was the result of one of the following:

• An appeals tribunal decision on an appeal filed prior to the rendering of judgment or final assessment.
  
  
• A Rule 13 hearing decision on a Rule 13 hearing requested prior to the rendering of the judgment or final assessment.

If the adjustment report should not be processed, forward the edit report and adjustment report to the appropriate accounts examiner with the notation "Do Not Process Due to Final Assessment (or Judgment) of (date)" and set up comment on the delinquency comments screen explaining that the adjustment will not be processed and why.

If the adjustment report should be processed, forward the edit report and the adjustment report to the appropriate accounts examiner with appropriate instructions on processing. An increasing adjustment report should be processed as a supplemental report so that the additional indebtedness may be secured by a subsequent assessment or judgment. Effect to a decreasing adjustment report will be given on the abstract. Set up comments on the delinquency comments screen justifying the processing of the adjustment.

If the adjustment report was submitted before the judgment was rendered (C) or before the assessment became final (P), the adjustment should be processed.

• If the adjustment report is on a "C" quarter, forward the edit report and adjustment report to the appropriate accounts examiner with instructions to process the increasing (or decreasing) adjustment report as soon as possible. After the adjustment has processed, amended certifications reflecting the adjustment should be prepared and forwarded to the Attorney General.
  
  
• If the adjustment report is on a "P" quarter and the assessment service date displays on the assessment record screen, a decreasing adjustment report should be processed and effect to the adjustment should be given on the abstract of assessment. Place a copy of the edit report and the adjustment report in the assessment folder for reference when abstracting. An increasing adjustment report should be processed as a supplemental report so that the additional indebtedness may be secured by a subsequent assessment. Forward the edit report and adjustment report to the appropriate accounts examiner with the appropriate instructions as determined by the type of adjustment and set up comments on the delinquency comments screen justifying the processing of the adjustment report or explaining why the adjustment report will not be processed.
  
  
• If the adjustment report is on a "P" quarter and no assessment service date displays on the assessment record screen and the assessment issuance date is over 31 days old, contact the process server to determine if service has been accomplished. It is possible that the assessment has been served and became final prior to the adjustment report being submitted without our knowledge.
  
  
• If the assessment has been served and has become final prior to the adjustment report being submitted, the adjustment report should not be processed. Forward the edit report and the adjustment report to the appropriate accounts examiner with the notation "Do No Process Due to Final Assessment of (date)" and set up comment on the delinquency comments screen explaining that the adjustment will not be processed and why.
  
  
• If the assessment has not been served or has been served but is not final, the adjustment report should be processed. An increasing adjustment report should be processed as a supplemental report so that additional indebtedness may be secured by a subsequent assessment. A decreasing adjustment report should be processed and effect to the adjustment given on the abstract of assessment. Place a copy of the edit report and the adjustment report in the assessment folder with the notation that if a reissue is necessary to accomplish service, a new notice of assessment (C-18) should be considered to reflect the adjustment. Forward the edit report and the adjustment report to the appropriate accounts examiner with the appropriate instructions as determined by the type of adjustment and set up comments on the delinquency comments screen justifying the processing of the adjustment report.
  
  
• If the adjustment report is on a "P" quarter and no service date displays on the assessment record screen and the assessment issuance date is less than 30 day old, the adjustment report should be processed according to the procedures outlined above.

If the adjustment report is on a "U" quarter, determine if that quarter was covered by a final assessment or judgment. If so, the adjustment report should not be processed. Forward the edit report and the adjustment report to the appropriate accounts examiner with "Do Not Process . . . " instructions and set up comments on the delinquency comments screen. If the quarter is not covered by a final assessment or judgment, determine who reclassified the quarter and why.

• If Special Actions Unit reclassified the quarter, give the edit report to that Unit's supervisor for a decision on whether or not the adjustment report should be processed.
  
  
• If Administrative Actions Unit reclassified the quarter, give the edit report to that Unit's supervisor for a decision on whether or not the adjustment report should be processed.