If the employer is uncooperative and refuses to provide the Accounts Examiner with the requested wage information, the subpoena process will be initiated.
| [ 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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If the employer is uncooperative and refuses to provide the Accounts Examiner with the requested wage information, the subpoena process will be initiated.
