Note:

You must have a copy of the Form W-4, that the taxpayer submitted to the employer in order to assert the civil penalty.

Civil penalty determinations will only be made on referrals or special projects. Referring employees may request assertion of the penalty if they have reviewed the original Form W-4 submitted by the employee and the Form W-4 meets the criteria in (1) above. A copy of the Form W-4 must accompany the referral.

All Civil Penalty determinations to assess or not-assess require managerial approval.