§404.1285 Assessments of amounts due—for wages paid prior to 1987.

(a) A State is liable for any amount due (which includes contributions or interest) under an agreement until the Commissioner is satisfied that the amount has been paid to the Secretary of the Treasury. If the Commissioner is not satisfied that a State has paid the amount due, the Commissioner issues an assessment for the amount due subject to the time limitations in §404.1286 and the exceptions to the time limitations in §§404.1287 and 404.1289. If detailed wage information is not available, the assessment is issued based on the following:

(a)(1) The largest number of individuals whose services are known to be covered under the agreement is used for computation purposes;