4.1.2     Inquiry Resolution

[ 4.1.2.1 - Procedure ]

Examine employer reports, Employer Master File, and other data to resolve inquiries received by letter, e-mail or telephone from employers, accountants, attorneys and Field Tax accounts examiners concerning wage and tax reporting requirements, adjustments to reported tax, wage and penalty data.

4.1.2.1    Procedure

This function is performed by all accounts examiner personnel of the Employer Accounting and Review Unit.  This function may be described as both an audit and communication function.  The Employer Accounting and Review Unit receives communication, Employer Quarterly Reports (Form C-3) and Adjustment Reports (Form C-5) which are in need of further definition, correction, or refinement in order to be processed into the employer tax master record files.

Taxpayer assistance and contacts with the public are performed under this function.   One of the basic responsibilities of the Employer Accounting and Review Unit is to provide Tax Program information to the public. 

This function is performed by:

• identifying the problem alleged to exist by the taxpayer;
  
  
• identifying issues surrounding and in support of the problem;
  
  
• identifying and planning the most efficient solution, as a remedy to the problem, within operating rules and procedures established within the Tax Department;
  
  
• achieving that objective by executing the remedy or remedies to the problem;
  
  
• reviewing the work done for completeness and accuracy;
  
  
• communicating with all interested parties, if required, that the problem is solved.    

Telephone inquiries are addressed in a fashion similar to written correspondence and is handled  under this function.  Standards of conduct are described in each accounts examiner job description which emphasize friendly, professional, and helpful attitude when in contact with the public.  

Written work assignments; such as, routine correspondence, executive letters, and e-mail are distributed by account number.  The accounts examiner receiving the assignment will review the material in determination of  actions which may be necessary, such as the processing of any remittance which accompanies the correspondence.

A review by the accounts examiner may include:

• necessity to place a 'stop' on the account to prevent inaccurate Statement of Employer's Account  from generating while action is being performed on the account;
  
  
• prioritizing of action to be taken in conjunction with any concurrent tax action underway;
  
  
• need to communicate with any State Office or Field Tax personnel to coordinate efforts, leading to concurrent or full resolution of any account discrepancies;
  
  
• necessity to obtain related correspondence or other memoranda which may impact action to be taken;
  
  
• search for Power of Attorney filed and approved to allow communication with third party regarding a taxpayer account;
  
  
• examination of account Employer Master File to detect any format or accounting irregularities;
  
  
• verification or proper treatment of surplus credit, that is, reviewing surplus credit for correct computation, apportionment to correct calendar quarters, timely cancellation, if applicable;
  
  
• search for required elements of 'good cause' in making determinations for reduction or elimination of penalty amounts assessed, in accordance with TWC Rules;
  
  
• noting and reporting transactional accounting inconsistencies if it is determined that same may have been generated by the tax accounting system.

If an error is made while inputting data on an action screen, an on-screen warning will display, depending on the condition attempted.   Samples of  on-screen messages include:

• "REMITTANCE NOT FOUND"
• "HIGHLIGHTED AREAS IN ERROR"

With the display of an on-screen message, the screen is disabled, preventing further input of data until the screen has been refreshed.  Some corrective action is then taken, depending upon the error condition noted, and another on-screen/on-line input attempted.

Usually, this function, from beginning to end, is completed within 5 working days.  

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