Chapter 3: Refunds and Compliance |
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3.5 Photocopy Requests - Overview
The Tax Department responds to requests from Field Tax Accounts Examiners and letters from employers to mail photocopies of Employer's Quarterly Reports and other Tax Department documents. Tax also, coordinates with the Controller for proper accounting and payment of photocopy fees.
The objective of the Mail Tax Document Photocopy Function is to provide qualified individuals access to TWC tax records and documents
In the execution of this function three sub-objectives arise:
Identify and qualify the requestor as one who is, or is not entitled to access and receive the Tax document information.
Properly assess and account for the receipt and deposit of photocopy fees sent.
Provide prompt and accurate quality customer service.
Generally, employer tax information reported TWC, is confidential, and protected from general release to the public. Accordingly, takes care not release confidential information to the public. However, employers do have a compelling interest may obtain their own tax information.
3.5.1 Photocopies - Release to Employer's Legal Representative
To allow third party access to tax information about an employer's tax account, the employer should have a signed Form C-42, Written Authorization for that third party on file with TWC.
An authorized third party should be given the same rights of access as the employer.3.5.2 Photocopies - Release to Employer's Spouse or Relatives
Information may be supplied to relatives only if the Employer has supplied them with a power of attorney form C-42.,
A copy of the Certificate of Death will generally suffice as demonstrating right to access deceased Employer Tax file information;
3.5.3 Photocopies - Release Public Officials and Law Enforcement
Requests from public officials in the performance of their public duties are to be handled by the Information Release Department on a cost reimbursable basis.
Intergovernmental and interagency requests for information may be honored without a cost reimbursement agreement and must be brought to the attention of the Information Release Department.3.5.4 Photocopies - Release to US Department of Labor (DOL)
When a DOL employee requests a copy of a Tax document, TWC staff should comply with the request after verifying the identity of the requestor.
If the request cannot be completed, refer the DOL employee to the correct office, or the Information Release Department for the information sought.3.5.5 Photocopies - Release to State Employment Security Agencies
TWC has a duty to cooperate with all other state employment agencies by providing information needed to administer their own unemployment compensation programs.
To ensure agency data security, all requests of this type are to be handled by the Interstate Program Coordinator.3.5.6 Photocopies - Subpoena Requests
Immediately notify Tax Management and coordinate with Information Release Department.
3.5.7 Photocopies - Cost, Payment and Transmittal
Once the decision is made to release a Tax document photocopy, a nominal fee of $1.00 for each page is assessed.
Requests for fewer than 30 documents are sent a transmittal form letter together with the photocopies. Copies of the transmittal form letter are distributed as follows:
Two copies are sent to the requestor, one copy to be returned with payment.
One copy to the Controller Department:
One copy held locally, for documentation purposesRequests for more than 30 pages require prepayment of costs.
When the payment is received and recorded by the Controller Department, a copy is returned to Tax, indicating that the photocopy fee has been paid. A copy of the letter, indicating payment and date received is sent to Micrographics for file purposes. The Tax copy of the letter of transmittal is destroyed.If the photocopy fee remains unpaid after three months, the Controller Department will purge its file of the photocopy fee billings, and send the purged copy to Tax. Tax will send a second letter, with a return copy, to the requestor marked "Second Request".
If other unpaid items exist in the account, the aid of a Field Tax Office may be enlisted to collect photocopy fees in addition to other amounts due.
Occasionally, photocopy requests are received with payment. This usually after a contact with agency personnel and the number of copies is known. The payment is held by the Controller, the Tax Department is notified with a copy of the correspondence from the requestor, with the dollar amount that is being held, and the date received.
The Tax Department sends the photocopies directly to the requestor together with a letter acknowledging receipt and deposit of the payment.
One copy of the transmittal letter is sent to the Controller authorizing deposit of payment received.
One copy of the transmittal letter, together with the request letter sent from the Controller is sent for processing to the TDO screen.3.5.8 Photocopies - Documentation
Under both of the described circumstances, use of the Transaction Log/TDO screen should adequately document all action pertaining to:
a. When a photocopy request was received,
b. When delivery was made,
c. What fee was assessed,
d. When the fee was paid,
e. What material was sent,
f. Where it was sent.The FTC screen should be used for additional information related to the document request and processing.
3.5.9 Photocopies - Special Notes
From the TDO screen, it is possible to determine if the report filed with the TWC was a magnetic media report. The standard indicator is the use of five nines (99999) at the beginning of the Document Locator Number (DLN). Should this be the case, a paper report is not be retrievable for the requestor.
Form C-3/Employer Quarterly Report information may be quoted in a special letter to the requester, while explaining that no paper copy is available, due to magnetic media format having been filed. While this may not constitute a genuine tax document copy, a charge of $1.00 is still appropriate.
