In the course of reviewing an account, it is sometimes necessary to request assistance from the field tax offices to secure additional information. These requests are referred to as Field Tax Assignments.

Field Tax Assignments are issued in two ways: e-mail assignment or system generated requests.

The address of record of an entity must be in state to issue field tax assignments. Assistance on out-of-state accounts must be requested from out-of-state agencies.

Reasons to request field assistance are detailed in the following situations:

1. No response or cooperation has been received from previous phone calls, e-mails or written requests.
   
   
2. Information received is too complicated or too broad to be resolved through phone calls, emails or correspondence.
   
   
3. An out-of-state agency has sent a request for assistance.
   
   
4. The field assignment is part of set guidelines used to secure a C-1 when a document other than a C-1 has been used to establish liability. (i.e., FL-176 or a follow-up to FL-160)

When the determination has been made that a request for assistance must be sent to a field office, the following steps should be taken:

• A field assignment is sent by sending an e-mail assignment through the templates – status assignment. To determine the field accounts examiner that the assignment will be sent to, enter the account number on EMF and key FTK on the command line (CMD). The field accounts examiner name will appear that handles that accounts.
  
  
• The field accounts examiner name goes on the To... line, then copy on this line Cc... the manager and supervisor listed on FTK.
  
  
• Subject line: Account number – Status Assignment.
  
  
• Subject: Employer name, address, city, state and zip code as shown on EMF.
  
  
• Attachments: documents, not available on Image Viewer, that the field accounts examiner will need. If the document is available on Image Viewer cite the DLN for reference.
  
  
• Comments: should contain the detail of the assignment.
  
  
• Please investigate the following: mark the appropriate lines with an X. After you send the assignment, move the assignment to a personal folder in outlook.
  
  
• Document FTC to indicate that you are sending a field assignment. Be sure to include in your comments, any steps previously taken to secure information and any previous conversations with employer about subject matter.
  
  
• At this point, the field accounts examiner takes over the investigation. It does not need to be traced.

For information regarding requests for assistance from out- of-state agencies, see Chapter 6 - "Out-of-State Agency Assistance".

When a properly completed C-13 or Status Change Form (C3SCF) is received indicating that an account has been acquired by a pending successor, the FL-176 may be used to request assistance from the field to secure a C-1. For further information regarding the use of FL-176, see Chapter 1 - "New Accounts 201.022".

When an account has been established based on a quarterly report, an FL-160 is sent to secure a C-1. This form is requested via the STA screen at the time the account is set up. If the employer has not submitted the C-1 within 90 days, assistance is then requested from the field to secure the C-1.  A C1F system generated assignment is sent to the field to obtain a C-1. To view if an assignment has been sent key FTJ on CMD line. When an assignment is sent you will see C1F under TYPE.