TN 11 (09-87)

RM 03846.017 Determining Status Where a Person Alleges Erroneously Reported Earnings from Employment as SEI

1. A. 

   Review any previous investigation and resulting decision to ascertain whether further development is required.

2. B. 

   Close the case if the question of employer-employee relationship was fully developed in a prior investigation, and:

   1. 1. 

      Evidence in file shows the correct amount of SEI or wages, and

   2. 2. 

      There is sufficient information in file to permit proper notification to the IRS of unreported or erroneously reported wages.

3. C. 

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

   1. 1. 

      There is no record of a previous investigation or

   2. 2. 

      The facts show that further development of a prior investigation is required.

4. D. 

   Complete Form SSA-7010 U5 in each instance where the following conditions exist:

   1. 1. 

      It is determined that the person was an employee and his/her earnings were not reported, and evidence was submitted showing the correct amount of “wages” paid.

   2. 2. 

      It is determined that the person was not an employee and an amount was reported as “wages.”

5. E. 

   Complete Form SSA-7000 U5 to remove incorrectly reported SEI per RM 03846.030.

6. F. 

   Distribute completed Forms SSA-7010 U5 and SSA-7000 U5 as follows:

   1. 1. 

      Forward Forms SSA-7010 U5 without related Forms SSA-7000 U5 to DEEA for processing per RM 02208.

   2. 2. 

      Assemble Forms SSA-7010 U5 and related Forms SSA-7000 U5 by stapling the related copies of each form together (SSA-7010 U5 on top) and forward to DEEA for processing.