| [ 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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Tax Department personnel will participate in Appeals Hearings that involve wage and liability issues.
An Accounts Examiner will participate in an Appeals Hearing when requested.
The Accounts Examiner will act as an expert witness for the Commission.
The employer’s account will show that the accounts examiner participated, did not participate,
or the hearing was postponed.
