part25-73

The Health Coverage Tax Credit (HCTC) Campus Management Operations (CMO)
ensures that taxpayers eligible to receive the yearly credit, file their tax
return, include any necessary documentation, and have their returns correctly
processed through normal electronic and paper pipeline processing. To accomplish
this, the HCTC CMO provides MITS with data for the Master file to indicate
a taxpayer is eligible for the program. When a return is filed claiming the
HCTC , the indicator lets Submission Processing know that the taxpayer is
eligible for the HCTC. If no indicator is present, IRS sends a notice notifying
the taxpayer that they are not eligible for the credit and informs them to
contact either the Pension Benefit Guarantee Corporation or their State Workforce
Agency. CMO also works closely with the Customer Account Services (CAS) and
the Submission Processing Office, to ensure processing of electronic and paper
tax returns are completed and accurate. Escalated HCTC issues are worked in
CAS at the Andover Campus and all examination of HCTC returns are worked in
Compliance at the Austin Campus.