Case Documentation

Complete and accurate case documentation promotes quality and consistency in working WHC cases.

Document each taxpayer contact and/or action taken on the case in AMS history.

AMS history should contain enough information so that any person subsequently reading the history can easily determine what decisions were made, why those decisions were made, what actions were taken, and what further actions are required to resolve the case.

Complete documentation includes, but is not limited to the following:

Documentation

A listing of verification documents or information requested from the taxpayer and/or employer

Taxpayer deadlines and follow-up dates

Telephone numbers provided in taxpayer contact

Address source, if other than ENMOD

Letters issued to the taxpayer and/or employer with EIN

Letters not issued to the taxpayer and/or employer with EIN

TC 971/972 AC 146/148 codes with appropriate disposition codes

Summary of information supplied by the taxpayer supporting any change in the lock-in rate

Line by line summary of Form W-4 Worksheet or WHC Withholding Estimator calculations supporting any change in the lock-in rate

Summary of WHC IAT or WHC Withholding Estimator withholding calculation including withholding rate and any annual reductions to withholding (Step 3) or additional amounts to withhold per pay period (Step 4(c))

Step 4(a) and (b) amounts provided to employer using the WHC Withholding Estimator tool

The Specific reason for release of a lock-in letter:

A listing of verification documents or information requested from the taxpayer and/or employer

Taxpayer deadlines and follow-up dates

Telephone numbers provided in taxpayer contact

Address source, if other than ENMOD

Letters issued to the taxpayer and/or employer with EIN

Letters not issued to the taxpayer and/or employer with EIN

TC 971/972 AC 146/148 codes with appropriate disposition codes

Summary of information supplied by the taxpayer supporting any change in the lock-in rate

Line by line summary of Form W-4 Worksheet or WHC Withholding Estimator calculations supporting any change in the lock-in rate

Summary of WHC IAT or WHC Withholding Estimator withholding calculation including withholding rate and any annual reductions to withholding (Step 3) or additional amounts to withhold per pay period (Step 4(c))

Step 4(a) and (b) amounts provided to employer using the WHC Withholding Estimator tool