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[ Field Tax Procedures Manual - TOC ] [ Ch 1 - Status Investigations ] [ Ch 2 - Employers Quarterly & Adjustment Reports ] [ Ch 3 - B-27 (Block Claim) Investigation ] [ Ch 4 - Tax Collections ] [ Ch 5 - Forms ] [ Ch 6 - Miscellaneous ] [ Ch 7 - Electronic Worklists ] [ Ch 8 - Rule 13 Tax Coverage Hearings ]
[ 3.1 - Purpose of the B-27 Investigation ] [ 3.2 - Priority Assignments ] [ 3.3 - Initiation of the Assignment ] [ 3.4 - B-27 Procedures ] [ 3.5 - Subpoena Required to Obtain Wages ] [ 3.6 - Appeals Hearing - Examiner Attendance ] [ 3.7 - FTC (Comments) Documentation ]

Chapter 3:    B-27 (Block Claim) Investigation



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Table of Contents

This chapter discusses the purpose of the B-27 (blocked claim) investigation assignment.

3.1 - Purpose of the B-27 Investigation

3.2 - Priority Assignments

3.3 - Initiation of the Assignment

3.3.1 - What Initiates a B-27 Assignment
3.3.2 - Liable Active Employer
3.3.3 - Liable Inactive Employer
3.3.4 - "Not Liable" Account

3.4 - B-27 Procedures

3.4.1 - Employer Contact
3.4.2 - Claimant Contact
3.4.3 - Wage Investigation Outcome Responses
3.4.4 - Awarding Wages-Special Circumstances

3.4.4.1 - Reportable to Texas Only
3.4.4.2 - Interstate Wage Claims and Wage Inquiry
3.4.4.3 - Awarding Wages
3.4.4.4 - Reported Wages - Deletion of
3.4.4.5 - Awarding Wages under the Correct Account Number
3.4.4.6 - When Two or More Employer Accounts are Involved
3.4.4.7 - Misclassified Wages

3.5 - Subpoena Required to Obtain Wages

3.6 - Appeal Hearing - Examiner Attendance

3.7 - FTC (Comments) Documentation


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Last Revision: November 22, 2011