| [ 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 ] |
Assessments and Judgments are process through the Regulatory Integrity Division.
| [ 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 ] | |
| [ 4.1 - Dealing W/ Debtor Employers ] [ 4.2 - Collection Contact Principles ] [ 4.3 - Stops and Stop Releases ] [ 4.4 - Vendor Hold List ] [ 4.5 - Collection Methods ] [ 4.6 - Acceptance of Payments ] [ 4.7 - Efforts to Locate Assets ] [ 4.8 - Collection From Estates ] [ 4.9 - Partnerships ] [ 4.10 - Collecting Partnership Debts ] [ 4.11 - Collection of Contributions by Notice of Assessment or Civil Suit ] [ 4.12 - Agreed Judgments ] [ 4.13 - Assessment and Judgment Process ] [ 4.14 - Bankruptcy and Receivership ] [ 4.15 - Credit or Refund of Overpayment ] | |
Chapter 4: Tax Collections |
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| [ 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 ] |
Assessments and Judgments are process through the Regulatory Integrity Division.
The Attorney General is obligated by the Texas Unemployment Compensation Act to represent the Commission in civil actions against an employer or in judicial review lawsuits filed by the employer. This process is handled by the Regulatory Integrity Division.
Levy on a Judgment/Final Assessment - Used more often when there is a refusal or a complete inability to pay by the employer and when there is property in which the employer owns equity: This process is handled by the Regulatory Integrity Division.
A Judgment/Assessment cannot be released until full payment is received by the Agency. A taxpayer cannot bargain with any representative of the Agency for other than the full amount due under the Judgment/Assessment, even if several taxpayers are individually liable. For example, if a two person partnership has a $1,000.00 judgment, under no circumstances will the Agency accept $500.00 from one of the partners and release that partner from the obligation of the remaining $500.00. This would be against the law as defined in Article 3, Section 55, of the Texas Constitution. This process is handled by the RID.
