Transcription of TAX COMPLIANCE GUIDELINES
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TAX COMPLIANCE GUIDELINES DE 83 Rev. 1 (4-18) (INTERNET)CU DE 83 Rev. 1 (4-18) Page i of iv (INTERNET)TABLE OF CONTENTS CHAPTER PAGE NUMBER Introduction 1 Collection Program Functions 2 Central Operations Functions 3 Field Operations Functions 3 Promote Voluntary COMPLIANCE 4 Authority to Enforce Collection 5 Collection Policies 6 Prohibited Collection Activities 7 2. REPORT DELINQUENCIES Report Delinquencies 1 Report Delinquencies -Historical 2 Payroll Tax Deposits 3 Quarterly Contribution Return and Report of Wages Continuation (DE 9C) 3 Quarterly Contribution Return and Report of Wages (DE 9) 5 Quarterly Wage and Withholding Report (DE 6) 6 Annual Reconciliation Statement (DE 7) 7 Quarterly Contribution Return (DE 3) 8 3. COLLECTION MANAGEMENT Collection Management 1 Time Frames 2 Reimbursable Accounts 2 4. CONTACT EMPLOYER Contact Employer 1 Entity Verification 2 Other Entity Types 6 First Personal Contact 8 Identify the Taxpayer 9 Payment History 9 Phone Contacts 9 Office Meeting 10 Preparation for the Field Call 11 Returning to the Office 11 Collection Letters 12 5.
Home Equity Loans 8 Surplus Funds 8 Liquor License 9 Mortgage Refinance 9 Personal Property 10 Real Property 11 6. INVOLUNTARY COLLECTION DETERMINATION Involuntary Collection Determination 1 Type of Involuntary Action 2 7. STATE TAX LIEN/NOTICE OF STATE TAX LIEN State Tax Lien/Notice of State Tax Lien 1 Employer Notification 2
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