Rescission of revised tax performance handbook appendix

CLASSIFICATION
   EMPLOYMENT AND TRAINING ADMINISTRATION                 Unemployment Insurance
               ADVISORY SYSTEM                            CORRESPONDENCE SYMBOL
          U.S. DEPARTMENT OF LABOR                        OUI/DUIO
             Washington, D.C. 20210                       DATE
                                                          January 10, 2024


ADVISORY:       UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 16-23,
                Change 1

TO:             STATE WORKFORCE AGENCIES

FROM:           BRENT PARTON
                Principal Deputy Assistant Secretary

SUBJECT:        Rescission of Revised Appendix E of the Employment and Training (ET)
                Handbook No. 407

1. Purpose. To rescind revised Appendix E of ET Handbook No. 407 and Unemployment
   Insurance Program Letter (UIPL) No. 16-23, Issuance of Revised Appendix E of the
   Employment and Training (ET) Handbook No. 407.

2. Action Requested. Administrators are requested to distribute this advisory to appropriate UI
   tax managers, employer audit staff, and Tax Performance System reviewers.

3. Summary and Background.

   a. Summary – UIPL No. 16-23 is cancelled and the revision to Appendix E of ET
      Handbook No. 407 (revised September 29, 2023) is rescinded.

   b. Background – Appendix E of ET Handbook No. 407 applies to employer audits of
      contributory employers conducted by state auditors. UIPL No. 16-23 announced a
      revision to Appendix E. However, ETA did not solicit public comment on revisions to
      the Handbook. Therefore, the revised Appendix E is rescinded, and ETA intends to
      publish the proposed revision to Appendix E in the Federal Register and solicit comment
      before reissuing any revision.

4. Instructions. Due to the cancellation of UIPL No. 16-23 and the rescission of revised
   Appendix E, state staff are instructed to delete copies of the September 29, 2023, version of
   Appendix E of Handbook No. 407 and replace it with the prior version of Appendix E, which
   can be found here: Appendix E, ET Handbook No. 407

5. Inquiries. Please direct inquires to the appropriate ETA Regional Office.




   RESCISSIONS                                             EXPIRATION DATE
   UIPL No. 16-23                                          Continuing

6. References.

   •   UIPL No. 16-23, Issuance of Revised Appendix E of the Employment and Training (ET)
       Handbook No. 407, issued September 29, 2023,
       https://www.dol.gov/agencies/eta/advisories/uipl-16-23;
   •   ET Handbook No. 407, 4th Edition, issued February, 10 2010, ET HANDBOOK No. 407
       | U.S. Department of Labor (dol.gov)

7. Attachment. None