Note:

If the additional information does not justify changing our previous modification determination, notify only the taxpayer using Letter 2810C. Input TC 971 AC 148 to IDRS with the unmodified lock-in rate. Cross-reference the employer's EIN. Update WHCS. IRM 5.19.11.7.2, No Change.

Input TC 971 AC 148 with the modified lock-in rate to IDRS and include the dollar amount of annual credit or additional withholding in the remarks, update WHCS. Cross-reference the employer's EIN. If the taxpayer has more than one employer, input TC 971 AC 148 with the modified lock-in rate and cross-reference the EIN, for each employer sent a letter.

Ensure that all employers are considered when processing the taxpayer's request. Issue letters as shown in the table below:

If

Then

Employer has received Letter 2800C previously

Send Letter 2808C to the employer.

Send the taxpayer Letter 2812C using paragraph "C" for multiple employers, if needed.

Input TC 971 AC 148 with employer's EIN and modified lock-in rate to IDRS.

Document the AMS history with the facts and data used to calculate the modified withholding rate.

Update WHCS.

Employer has not received Letter 2800C previously or received 2800C and responded NLW more than 12 months ago.

Send Letter 2800C to employer with the modified lock-in rate.

Send the taxpayer Letter 2812C instead of Letter 2801C using paragraph "C" for multiple employers.

Conduct research necessary to complete the letters.

Input TC 971 AC 146 with employer's EIN and modified lock-in rate to IDRS on the current year.

Document the AMS history with names and EIN's of the additional employers and with the facts and data used to calculate the modified withholding rate.

Add new employer(s) to WHCS and update letters and transaction codes.

If the taxpayer informs you that they have returned to work for an employer who received Letter 2800C and that employer had previously responded that the taxpayer "no longer works" within 12 months of the modification request, take the following actions:

Send Letter 2808C to employer with the modified lock-in rate.

Send the taxpayer Letter 2812C using paragraph "C" for multiple employers.

Research WHCS for the original Letter 2800C transaction date. If there is a TC 972 AC 146 on the account for the employer, Input TC 971 AC 146 using the original Letter 2800C transaction date, EIN and lock-in rate to IDRS.

Input TC 971 AC 148, posting delay (1) with employer's EIN, current date and modified lock-in rate to IDRS.

Document the AMS history with names and EIN's of all current employers and with the facts and data used to calculate the modified withholding rate.

Update WHCS with the 2808C letter, transaction code, current transaction date and modification rate.