The following are instructions to work queries run by Status.

1. Determine if account is still pending. If the account has been made not liable check SER for reports posted and QRM for money received. If reports or money received, see below for further instructions.
   
   
2. Go to the FTJ and check if a 940 assignment was assigned to a field accounts examiner. If the assignment is closed (STS = C) and the account is still pending write Field 940 and accounts examiner number next to it and take no action. (Note: the accounts examiner number will start with zero).
   
   If the 940 assignment was assigned to a Status accounts examiner give a printout of the account to that unit supervisor. Write Status accounts examiner next to the account.
   
   You do not have to proceed to the procedures below.
   
   
3. Check FEIN for duplicate account.
   
   
4. Go to TDO, QRM and SER.
   
   
5. If no documents or reports are available, make account Not Liable.
   
   
6. If the only document is a C-42 (Written Authorization) check for a duplicate account. If there is a duplicate account, have the C-42 moved to the correct account number and error the account. If there is not a duplicate account then make the account Not Liable.
   
   
7. If there is money only on the account, send FL-164 (money only). Document FTC.
   
   
8. If there are comments regarding possible liability by a field accounts examiner and no action has been taken. Send a field assignment by e-mail to investigate and take appropriate action (I.E. NEC – non employer compensation).
   
   
9. If there is no assignment on FTJ or trace on TFL, check TDO and SER. If documents are available, order/view the documents and make a liability determination. If there is a report(s) that does not meet liability and no money is posted, send an FL-164 or send an assignment to the field if the account is in-state. If the account is out-of-state then send an FL-164 and trace the account. If no response was received send second FL-164 and trace the account. Document FTC.
   
   
10. If the SER has a report(s) that does not meet liability, no money has been received, and all efforts have been exhausted, make the account Not Liable. Send an e-mail to ADP & Audit on what to do with the report(s) and money. Document FTC.
    
    
11. If there was an assignment on FTJ, it has been closed, there is no trace on the account, and no action has been taken by field accounts examiner send an e-mail to your unit supervisor with the account number and your findings. The supervisors will gather up the field accounts examiner accounts and give them to TEU. If the assignment belongs to a Status accounts examiner send an e-mail to the accounts examiner and cc their supervisor to follow-up on the account.
    
    
12. Every now and then you’ll find an account with money that actually belongs to a claimant.
    
    Check for a SSN using the CMES screen.
    Key CMES & then key I for Individual.
    Key the first name and then the last name and press <Enter>.
    Page forward until you find the claimant with the same address.
    Key CTCS and check the claim for the claimant using the SSN found to see if they are paying overpayments.
    If money belongs to the claimant send e-mail to Revenue & Trust Management – Depository Section. E-mail must include account number, claimant name, SSN & money is for an overpayment of benefits.
    
    
13. Make the account Not Liable if you cannot determine why the account was created.
    
    
14. Document FTC comments that account was made Not Liable per pending list.
    
    
15. Draw a line through accounts that were made Not Liable.
    
    
16. Production count is 1 for 1.
    
    
17. Return the list to your supervisor.

Review account (final wages date and SER screen).

Determine correct final wages date.

Amend final wages date if necessary.

Important! Document FTC that suspend and/or NORPTDUE date was amended per ZERO TOTWGS IN FNL WGS QTR.

Production count is 1 for 1.

This report consists of accounts that do not have a tax rate for quarter indicated on the list.

1. Review SER screen to verify report posted on the list.
   
   
2. Check FTJ screen for C3A assignment. If the accounts examiner did not work the C3A assignment send e-mail to accounts examiner and cc: their supervisor to take appropriate status action. Usually the report needs to be deleted or journalized.
   
   
3. If there is no assignment on FTJ review account and take appropriate status action. This action could be an e-mail to ADP & Audit regarding the report in question, amending liability dates or amending the suspend dates.
   
   
4. If account does not need status action send e-mail to Tax Experience Rating to add rate.
   E-mail needs to include:
   
   Subject line: No rate on ADT.
   Body of e-mail should say:
   
   List account numbers that need rate added.
   Example:
   Account Number – No rate on ADT for (quarter).
   
   
5. Keep list to check that any action requested by e-mails did get resolved.

Production count is downtime.

This is a list of accounts in which the employer volunteered.

Review SER screen to determine if employer paid $1,500 during quarter in which the first wages date is shown.

If employer did pay $1,500 during that quarter verify subject date. If subject date is in the same quarter, no changes are needed. If subject date is in a different quarter amend the subject date to the quarter in which employer met liability and also change the subject section.

If liability dates have already been changed verify subject date and subject section. If either is incorrect send an e-mail to the accounts examiner that made the changes.

If there was a C3A assignment that was not worked, send an e-mail to the accounts examiner and cc: their supervisor to take appropriate status action.

Keep list to check that any action requested by e-mails did get resolved.

Document FTC. Production count is downtime.

NOTE: Do not change liability on 501(c) (3) accounts with ownership 10.