Program Operations Manual System (POMS)
TN 11 (09-87)
RM 03846.020 Reviewing Self-Employment Cases Returned by Field Offices
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A.
Review cases received from field offices involving self-employment income to determine
the following:
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1.
Is the amount and quality of the evidence submitted in accordance with the standards
and limitations set forth in the applicable authorities and guides?
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2.
Do the determinations arrive at logical conclusions?
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B.
Correct errors in mathematical computations that are discovered when reviewing the
evidence in a case.
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C.
Use the applicable section of RM 03849.001 through RM 03849.007 as a guide when examining withdrawal, abandonment, acceptance or no evidence cases.
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D.
If the field office correctly handled the case but neglected to prepare the necessary
determination, do not return the case. Prepare the Form SSA-7000 U5 and/or Form SSA-553
per RM 03846.030.
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E.
If the field office completely developed the facts but arrived at an erroneous finding
concerning the coverage or the amount of SEI, apply the following instructions:
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2.
If the Form SSA-7000 U5 and/or Form SSA-553 from the field office can be accepted
with a few minor changes in ink, make such changes.
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3.
If necessary, prepare a revised Form SSA-7000 U5 and/or Form SSA-553.
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4.
Sign and date, in the appropriate space, all copies of Forms SSA-7000 U5 and SSA-553
prepared or approved.
NOTE: If the field office has addressed the Form SSA-7000 U5 to the wrong IRS Service Center
do not line through the incorrect address. The necessary correction will be made by
the Earnings Processing Branch.
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F.
Return the case to the field office with an explanatory memorandum if:
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1.
The field office failed to obtain sufficient facts or information to permit a proper
determination as to coverage or the correct amount of SEI, or
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2.
The field office did not obtain all of the information required for preparation of
notice to IRS or Form SSA-7000 U5 whenever such notice is required.
NOTE: Do not return the case to the field office solely for (1) joint return information
(items 6 and 7 on Form SSA-7000 U5) or (2) for the approximate date the return was
filed (item 8 on Form SSA-7000 U5) or (3) for the business or home address when one
of these addresses has been indicated.
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G.
Distribute Forms SSA-7000 U5 and attached Forms SSA-553 per RM 03846.030 when closing a case.