Tax Performance System

TAX PERFORMANCE SYSTEM
Operations Handbook 407
4th Edition

United States Department of Labor

OMB No.: 1205-0332
O M B Expiration Date: 03/31/2009
Average Estimated Response Time: 1739 Hours Annually Per State
OMB Burden Statement: These reporting instructions have been approved under the Paperwork Reduction Act of
1995. Persons are not required to respond to this collection of information unless it displays a valid OMB control
number. Public reporting burden for this collection of information includes the time for reviewing in structions, searching
existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of
information. Submission is required to obtain or retain benefits under the Social Security Act, section 303(a)(6). Send
comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to the U.S. Department of Labor, Office of Workforce Security, Room S-4231, 200 Constitution Ave.,
NW, Washington, DC, 20210.

TAX PERFORMANCE SYSTEM
ET HANDBOOK NO. 407 4th Edition
TABLE OF CONTENTS
Chapters I - VIII

CHAPTER I

TPS OVERVIEW
Introduction . . . . . . . . . . . . . . . . . . .
Background . . . . . . . . . . . . . . . . . . .
TPS Policy . . . . . . . . . . . . . . . . . . . .
Regional Role. . . . . . . . . . . . . . . . . . .
Overview
...................

CHAPTER II

GENERAL PROCEDURES
Introduction . . . . . . . . . . . . . . . . . . .
Planning for Reviews. . . . . . . . . . . . . .
Conduct Reviews/Surveys. . . . . . . . . . .
Acceptance Sampling. . . . . . . . . . . . . .
Concluding Review . . . . . . . . . . . . . . .

CHAPTER III

III-1
III-7
III-17

CASHIERING
Introduction. . . . . . . . . . . . . . . . . . . . . .
Program Review. . . . . . . . . . . . . . . . . . .

CHAPTER V

II-1
II-9
II-17
II-33
II-44

STATUS DETERMINATION
Introduction . . . . . . . . . . . . . . . . . . .
Computed Measures . . . . . . . . . . . . . .
Program Review. . . . . . . . . . . . . . . . . .

CHAPTER IV

I-1
I-2
I-3
I-10
I-12

IV-1
IV-9

REPORT DELINQUENCY
Introduction . . . . . . . . . . . . . . . . . . .
Computed Measures . . . . . . . . . . . . . .
Program Review. . . . . . . . . . . . . . . . . .

V-1
V-7
V-17

CHAPTER VI

COLLECTIONS
Introduction . . . . . . . . . . . . . . . . . . .
Computed Measures . . . . . . . . . . . . . .
Program Review. . . . . . . . . . . . . . . . . .

CHAPTER VII

FIELD AUDIT
Introduction. . . . . . . . . . . . . . . . . . . . . .
Computed Measures. . . . . . . . . . . . . . .
Program Review. . . . . . . . . . . . . . . . . . .

CHAPTER VIII

VI-1
VI-7
VI-19

VII-1
VII-7
VII-19

ACCOUNT MAINTENANCE
Introduction . . . . . . . . . . . . . . . . . . .
Contribution Report Processing. . . .
Debits/Billings. . . . . . . . . . . . . . . . . . .
Credits/Refunds. . . . . . . . . . . . . . . . . .
Benefit Charging. . . . . . . . . . . . . . . . .
Tax Rates. . . . . . . . . . . . . . . . . . . . . . .

VIII-1
VIII-11
VIII-71
VIII-133
VIII-195
VIII-255