In many situations, the IRS data will reflect a payment made in connection with an underlying resource (e.g., interest on a bank account). While the payment may constitute income for SSI purposes, the ownership of the resource may be a more significant issue.

Interviewers will not always be able to determine the type of resource involved since only the payment is shown. In these cases, question the individual carefully to determine the type of resource involved.

The chart in SI 02310.048C.3. points out the transactions which may involve underlying resources and the development required.

Situations in which the underlying resource may not belong to the individual or may be excluded, are:

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  Joint bank accounts or certificates of deposit (SI 01140.200, SI 01140.205 and SI 01140.210);

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  Funds set aside for burial (SI 01130.410);

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  Pension funds (including individual retirement accounts) owned by an ineligible spouse or parent (SI 01330.120 and SI 01330.220).

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  Property essential to self-support (SI 01130.500);

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  Resources specifically designated for a plan of self-support for the blind and disabled (SI 00870.001);

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  Trusts (SI 01120.200 through SI 01120.204);

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  Retroactive title II and title XVI payments (SI 01130.600);

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  Indian per capita judgment funds and proceeds (SI 00830.830);

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  Proceeds from sale of a home (SI 01130.110);

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  Assets held under the Uniform Gift to Minors Act (SI 01120.205); and

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  Benefits excluded by Federal statutes (SI 00830.099, SI 01130.050 and SI 01130.060).

Request the payer or recipient to provide evidence from both active and inactive records. See SI 02310.049 for special situations.

When determining first of the month bank account balances, be alert to all account activity. Do not limit evidence to bank statements and passbooks. Consider the individual's check register and/or deposit slips.

If the recipient denies any knowledge of the income/resource, request the payer to provide any identifying information available such as the taxpayer's address (to verify the address shown on the alert), date of birth, and/or copy of the taxpayer's signature. (Include this request on the SSA-4641-U2 if a financial institution is involved). A Numident query (RM 10240.010) may be useful to determine if the individual used other names.

Some banks use the bank account number to indicate the particular branch where an account is located. If the taxpayer is unable to provide the location for an account, a local branch of the bank may be able to identify the location of the account based on the account number.

In some situations, the payer's address shown on the alert may be that of the payer's administrative offices. Unless other arrangements have been made with the payer, attempt to obtain evidence locally (e.g., through a local branch of a bank or brokerage firm or a local life insurance agent) before asking another FO for assistance.

If evidence is not available locally, follow the instructions in GN 00904.080 when information is needed from a third party outside the FO's service area.

If an SSA-562-U3 is necessary, attach a copy of the IRS alert. (Obscure data on the alert for any transactions which do not pertain to the request for assistance.)

Evaluate the evidence to determine if it satisfies the requirements specified in the appropriate POMS section for the particular type of income/resource involved.

If the evidence establishes that the transaction belongs to the recipient or deemor, determine if the transaction constitutes countable income or resources for SSI purposes. If the recipient previously denied ownership, advise the recipient that the evidence establishes ownership and document the file with an RC indicating that the recipient was advised that the evidence establishes ownership and that the recipient has previously been given the opportunity (as required by SI 02310.048B.6.) to offer evidence to rebut ownership. Take appropriate action to reduce, suspend, or terminate benefits. See SI 02310.007B.3. for notice requirements.

If evidence is received from a third party which affects the recipient's eligibility or payment amount, recontact the individual to confirm information from the third party per SI 02301.010C.3.

If the evidence establishes that the transaction does not belong to the recipient or deemor no further development of the IRS data is necessary.

Advise the recipient to contact the payer to correct the payer's records to avoid future matches. When necessary, assist the recipient by contacting the payer. (Recipient consent is not necessary to notify the payer that an incorrect SSN is being used.)

See SI 01140.205 for cases involving joint bank accounts.

If the individual has insufficient records or denies any knowledge of the transaction and the payer is unable to locate any records, discontinue development of the transaction. Make a determination based on available evidence and reflect the basis for your decision in the file. See SI 00601.100. See SI 02310.049B.1. for instructions pertaining to interest transactions and SI 02310.049B.5. for transactions involving life insurance companies.