This chapter discusses the ethics, principles and process of the collection of unemployment tax.
4.1 - Dealing With Debtor Employers
4.2 - Collection Contact Principles
4.5.1 - Statement of Employer Account
4.5.1.1 - Tax Report Billing
4.5.1.2 - Quarterly Billing
4.5.1.3 - Examiner Requested
Statements
4.5.1.4 - Past Due Quarterly
Report Contacts
4.5.2 - Subpoena Duces Tecum
Request
4.5.3 - Court Order
4.5.4 - Collections on Rule
13 Hearings
4.5.5 - Collections on Suits
Against TWC
4.5.6 - Collections From
State Agencies
4.6.1 - Payments Involving
Immediate Release of Tax Lien
4.6.2 - Formal Payment Plan
- C-104
4.6.3 - Informal or Oral
Payment Agreements
4.6.4 - Misallocated Checks
4.7 - Efforts to Locate Assets
4.10 - Collecting Partnership Debts
4.11 - Collection of Contributions by Notice of Assessment or Civil Suit
4.13 - Assessment and Judgment Process
4.13.1 - After Assessment
or Referral to the Attorney General
4.13.2 - Levies by Writ
of Execution
4.13.3 - Release of Judgment/Assessment
4.14 - Bankruptcy and Receivership
4.14.1 - Receivership
4.14.2 - Chapter 7 (Liquidation)
4.14.3 - Chapter 11 (Reorganization)
4.14.4 - Chapter 13 (Wage
Earner)
4.14.5 - Chapter 12 (Family
Farmer)
4.15 - Credit or Refund of Overpayment
