If IRS refuses to accept an amended SE tax return:
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Ask the NH to have IRS contact the FO.
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Explain the basis for crediting the SEI and that SSA can revise the NH's E/R only
if an amended tax return is filed.
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Inform IRS that SSA and IRS have an agreement at the national level that will accept
an amended return under these circumstances even if it is filed after the expiration
of IRS's statute of limitations if the NH pays the SE tax and any additional income
tax due.
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Refer the case through the Regional Office, to OISP, Division of Coverage, Baltimore,
MD. 21235-6401, if IRS still refuses to accept the amended return.