you wouldn't "send" these records to another person if they were also a db user - you'd flag them with a value that identifies the record as needing their attention. As you state, the user can check this flag field, but it doesn't have to be another form or subform. However, I think a simple checkbox field is of limited use here. You might use a combo whose row source is a list of users and associate each record with a particular user. This would be one of the few times I might use a combo that is bound to a field.
The more we hear silence, the more we begin to think about our value in this universe.
Paraphrase of Professor Brian Cox.