Casualty and Theft Loss Deductions Continue to Be Erroneously Processed Without a Valid Federal Emergency Management Agency Number

The Commissioner, Wage and Investment Divisioin, should, as previously reported, develop processes and procedures to identify tax returns at the time returns are filed for which there is a casualty and theft loss deduction claimed on Schedule A and the Federal Emergency Management Agency number is not provided or is not valid to send to the Error Resolution function to be addressed.