A Written Authorization is used to authorize an individual or service company to represent the taxpayer in all matters before the Texas Workforce Commission (TWC). The TWC Written Authorization was previously known as the "Power of Attorney". For TWC purposes, "Power of Attorney" and "Written Authorization" refer to and mean the same thing.

We are usually notified of Written Authorization by receiving our own Form C-42, Written Authorization form, or a similar form devised by a Service Company or individual seeking authority. Either form can be approved as long as it meets the necessary criteria. See "Criteria for Approval".

Written Authorizations are processed under the account number of the employer granting the authority. To ensure proper processing, SOU will perform the following:

1. Upon receipt Written Authorizations will be reviewed to ensure that they are approvable. Those that are not are returned to the service agent /employer.
   
2. Review the Written Authorization to ensure that the employer’s TWC account number is written on the form. If no account number is on the form, search the EMF to obtain the account number.
   
3. If the employer does not have an account number, assign one and write it on the form.
   
4. If the attorney-in-fact’s (grantee) account number is written on the form, mark it out. The attorney-in-fact’s account number is obscured so Data Processing does not process the form to the wrong account.
   
5. Count out up to 25 forms and attach a No Assignment Separator Sheet and place a C-1 Job Batch Header Sheet with blank Key As field on top.  See Chapter 12 - "Sorting & Batching Mail".
   

A Written Authorization Form C-42 is approvable if it meets the following criteria:

1. An original Form C-42 must be used and it must be notarized.
2. *The owner, partner, or corporate officer must sign it.
3. Name of entity on EMF must match name listed on Written Authorization.
4. It must provide the name of the Attorney-In-Fact (grantee).
5. It must authorize the Attorney-In-Fact to represent the employer in its relations with the Texas Workforce Commission.

A General Power of Attorney is acceptable only if it is recorded with the county clerk and indicates the volume and location.

A Statutory Durable Power of Attorney is acceptable if it indicates that the agent is permitted to act with respect to:

1. Tax Matters, or
2. All of the Powers listed in (A) through (M) of the form.

This instrument does not have to be recorded with the county clerk.

* When working a Written Authorization from a Corporation, the signature of the CFO (corporate financial officer), CEO (corporate executive officer), Human Resources Officer, Director or Chairman may be accepted. In essence, with the exception of Chairman and Director, any title with the word officer in it is acceptable. Also acceptable are the president, vice-president, secretary, and treasurer. If the Written Authorization is signed without a title, assume that the person signing is an officer unless you have reason to believe otherwise. A Controller’s signature is not acceptable unless it can be shown the individual is designated as an officer.

When an approvable Written Authorization has been received, the following steps should be taken:

1. Check the SPA screen to determine if the Written Authorization has been posted. If a previous Written Authorization has been approved for the same Service Agent, the more recent one should be deleted. Only one approved Written Authorization should appear on SPA for a given Service Agent.
   
2. If a change of address is requested, make the necessary changes on the SNC screen.
3. SOU will process any additional documents, (C-1, employer correspondence, etc), that require review by an accounts examiner in a batch for FTI Assignments. Additional documents that do not require review by an accounts examiner will be processed in a No Assignment batch.
   
4. If a special address, a designated or chargeback address, or a request to be added to EDI is requested, send a copy of the request to Unemployment Insurance Support Services (UISS) for processing.
   
5. Requests for chargebacks computations are to be forwarded to the Experience Rating Unit.
   
6. Reply to any acknowledgment request.

If a Written Authorization is received that does not adhere to the above criteria, it is not approvable. In such cases, the following steps should be taken:

1. Using the standard rejection letter, PC Template letter WA(1), indicate the reason the Written Authorization cannot be approved. Mail the WA(1), along with the Written Authorization, after checking the appropriate box.
   
2. Send PC Template letter WA(3) when returning documents, other than Form C-42, to the employer.
   
3. Send PC Template letter WA(4 & 5 combined) to the employer when the name on the Written Authorization does not match our records and you are unable to verify the name change by amendment to corporate charter or there is a possibility of a change in legal entity.
   

Note for Accounts Examiners: Before returning a Written Authorization, due to the name not matching our records, verify with the Secretary of State whether it is a name change by an amendment to their corporate charter. If the name was changed by charter amendment, update our records, document on FTC, and approve the Written Authorization.

At times, a Written Authorization has a document locator number and appears on the TDO screen, but does not appear on the SPA screen. If the Written Authorization is approvable, you should complete the Form 127. You must, however, complete all of Section A. By completing all of Section A you will properly update the system.

Sometimes, a Written Authorization is received that has a document locator number, but does not yet appear on the TDO or SPA screens. It should be placed in a new batch to be processed.

In processing duplicate error accounts or predecessor/successor situations, it is important for the accounts examiner to check the SPA screen to determine that the Written Authorization is posted under the correct account number. Often times, with duplicate accounts, the Written Authorization will be posted under the account that is closed as established in error. Likewise, Written Authorizations that belong to a recent successor will be received with the predecessor's account number and will not be posted under the correct successor number.

If it is determined that a Written Authorization has been posted under the incorrect account number, the accounts examiner will place a corrected copy of the Written Authorization and a completed form 127 deleting the Written Authorization from the incorrect account in the "127's - WA's" basket to be reprocessed. SOU will collect the documents and batch Written Authorizations as described in Chapter 2 - "Processing Written Authorizations". 127's will be batched using a No Assignment Separator Sheet and a C-1 JOB Batch Header Sheet Key As 127.

Revocation of Written Authorization is used when the individual or service company is no longer authorized to be the designated representative for the employer. Written Authorization may be revoked by the employer or the appointed representative of the authorization being revoked.

The only acceptable notification for revocation is our Form C-43, Revocation of Written Authorization.

Revocation of Written Authorization is approvable if the following criteria are met:

1. An original Form C-43 must be used.
2. It must be notarized.
3. It must be signed by the taxpayer, their representative or the grantee
4. It must provide the employer's current mailing address
5. The name of the entity must match the name on the revocation.

When an approvable Revocation of Written Authorization has been received, the following steps should be taken:

1. Make sure that the Written Authorization that is being revoked is posted on the SPA screen.
   
2. Complete Form 127. Write account number, date, brief name, user number and document locator number of the original Written Authorization. Enter code "3" in the box contained in Section B and indicate the date the revocation was signed as date revoked.  Indicate the Grantee name.
   
3. Change the address of record back to the taxpayer's address if it reflects the address of the person or service company whose Written Authorization is being revoked.
   
4. Check to see if the SPS, CBMA, and CMDA screens indicate a special address of the person or Service Company whose Written Authorization is being revoked. If the special address needs to be deleted, send a copy of C-43 to UISCS requesting the deletion.
   
5. Place Form 127 in the "127's - WA's" basket. SOU will process the 127 in a batch as described in Chapter 2 – “Processed under Wrong Account Number”.
6. Place the Revocation of Written Authorization in the “127’s – WA’s” basket.  SOU will process the Revocation of Written Authorization in a batch using a No Assignment Separator Sheet and a C-1 JOB BATCH HEADER SHEET with a blank Key As field. 
7. Forward the batch to Scanner Operations.  Scanner Operations will scan the batch and send the images to Data Processing for keying.  Scanner Operations will retain the batch until it is picked up by SOU.
8. If the revocation was done at the request of the Service Company, send the employer the revocation Status Form Letter (SLR), FL-97. Do not trace.
9. If a transaction kicked out, make corrections and place the documents in a new batch for processing.

If a revocation is received that does not adhere to the above criteria, it is not approvable. In such cases, the following steps should be taken:

1. Using the standard Revocation of Written Authorization rejection letter, PC Template Letter WA(6), indicate the reason the revocation cannot be approved. Mail to the employer along with the form Revocation of Written Authorization.
   
2. If the information received revoking the Written Authorization is in letter form, use PC Template WA(7) to advise employer that a Form C-43 needs to be completed before we can proceed with the revocation. Enclose a blank form C-43.
   
   Note: If Form C-43 is received and no C-42 is located, document FTC and send document in batch with "No Assignment" Separator Sheet and C-1 Batch Header Sheet with Key As 999 field completed.