The Texas Workforce Commission is a state agency administering laws of the state. In dealing with
an employer whose taxes or reports are past due, the examiner should seek to maintain a good business
relationship with the debtor and should therefore be willing to discuss liquidation of the account
with the employer. In the course of such discussion it may be necessary for the examiner to explain
to the employer the collection actions and statutory remedies available to the agency if the account
is not promptly paid.
Any discussion should be addressed to the authorized representative or responsible party. At some point
in the discussion, it may become necessary to address the agency's responsibility for administration
and enforcement of the statutes. In administering the Texas Unemployment Compensation Act (TUCA), the
examiner is charged with the responsibility to collect the taxes that are due either through voluntary
compliance or the initiation of civil action such as tax liens, freeze/levy action, and Notice of Assessment.
It is acceptable and sometimes desirable for the examiner to explain the law to the debtor employer.
This can be considered as a service to the employer who may not otherwise appreciate the seriousness
of the situation. The Field Accounts Examiner may point out that his inability to liquidate the account
will leave the State Office no alternative but to institute the collection actions prescribed in the
statutes.
