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.