TN 11 (09-87)

RM 03846.015 Determining Status Where a Person Alleges All or Part of the SEI Reported Belongs to Someone Else

1. A. 

   If the earnings in question are posted to his/her earnings record and:

   1. 1. 

      There has been no previous investigation of the self-employment or there has been an investigation of the self-employment reporting but such investigation did not involve the proper allocation of the income, forward the case to the FO per RM 03803.055. Inform the FO of the steps to be taken in developing the case.

   2. 2. 

      There has been an investigation in connection with the proper allocation of the self-employment income, examine the facts obtained during the previous investigation. On the basis of this examination, determine whether the case should be referred to the FO or whether the record can be corrected and a letter written to the individual making the present allegation.

   3. 3. 

      A “wage” or SE discrepancy exists, forward the case to the FO per RM 03803.055 and tell the FO what action they should take regarding the allegation.

2. B. 

   If the earnings in question are not posted to his/her earnings record:

   1. 1. 

      Forward the case to the FO for investigation per RM 03803.055 if:

      1. a. 

         The type of self-employment is not indicated in the incoming letter or is covered by the provision of the act, or

      2. b. 

         The nature of business is not covered, but the taxpayer insists that some or all of his net earnings should be credited.

   2. 2. 

      Close the case if the nature of business indicated in the incoming letter is not covered by the provision of the act, and there is no indication that the taxpayer had reportable SEI.