Payer Agent List (PAL)

If the taxpayer claims that the wage and/or withholding amounts on the Form W-2 are incorrect, check the employer information against the Payer Agent List (PAL).

If the information on the PAL confirms the taxpayer's claim, then redetermine the lock-in decision by calculating the correct withholding arrangement to which the taxpayer is entitled, based on the correct Form W-2 wage amount(s).

If the calculation reveals that the taxpayer's current withholding rate is correct, take the following actions to release the lock-in:

Issue Letter 2809C to the employer and Letter 2813C to the taxpayer.

Input TC 972 AC 146 to IDRS with Disposition Code "ERR" , cross-referencing the employer's EIN.

Update WHCS (Letters and Transactions section of the Employer Detail screen) with TC 972 AC 146, disposition code "ERR" .

Notate AMS history with actions taken.

If the taxpayer's current withholding rate is incorrect, take the following actions to modify the lock-in:

Issue Letter 2808C to the employer and Letter 2812C to the taxpayer.

Input TC 971 AC 148 to IDRS, cross-referencing the employer's EIN and entering the modified lock-in rate.

Update WHCS (Letters and Transactions section of the Employer Detail screen) with TC 971 AC 148 and the modified lock-in rate.

Notate AMS history with actions taken.

If the information is not on the PAL then

Request taxpayer fax, send by Document Upload Tool (DUT), or mail written verification from the employer as to the correct wages and withholding, including a copy of the corrected Form W-2c , Corrected Wage and Tax Statement.

If a Form W -2c is received, follow the instructions above to release or modify the lock-in based on the new amounts.

Refer the Form W -2c information to the WHC PAL coordinator for inclusion in the PAL.

If the requested documentation is not received, follow normal case processing procedures to modify the taxpayer based on the Form W-2 reported on CC IRPTR.