TN 1 (05-20)
Follow the steps below to initiate direct contact with taxpayers and employers if additional evidence or information is needed to resolve taxpayer (TP) identities. Form 3857 provides SSA with a formal request from the IRS to assist with locating and identifying the Social Security number (SSN) of each taxpayer. Form 3857 also acts as an alert of a possible scrambled earnings problem.
To initiate direct contact via postal mail:
Obtain and analyze master file queries (i.e., numident, alphadent file, DEQY, ERQY and MBR).
Check Item Correction (ICOR), the earnings suspense file and any historical files.
Complete Form SSA-795 (Statement of Claimant or Other Person) and appropriate direct contact notice.
Mail to both taxpayers shown on the From 3857.
Prepare and mail appropriate direct contact notice to employer(s) to obtain taxpayer identifying information and work history.
Complete Form SSA-L2001 (Address Information Request) and mail to the post office, if current postal mail addresses are needed.
Diary the case for 30 work days.
Annotate ERMK screen in ICOR with the current date, “Direct Contact, SSA-795, notices sent to taxpayers, employers and post office (the actions you took)”, your first initial and last name and job title (e.g., 05/17/07, Direct Contact, SSA-795, notices sent to taxpayers, employer(s) and post office, JDoe, BET).
Place the case in the development holding file.
If evidence is received from either or both taxpayers, then:
Make all necessary adjustments to the earnings records supported by the taxpayer claiming and disclaiming statements, and information provided by the employers, and remove any incorrect Numident cross-references.
Facilitate having a new or replacement Social Security number card issued to the taxpayer who has been using the wrong SSN (if one has not yet been issued).
Complete Form 3857 per instructions in RM 03818.030.
If no response or evidence is received from either taxpayer after the 30 day diary timeframe, then:
Send follow-up direct contact notice and Form SSA-795 to both taxpayers;
Send a follow-up request to any employer(s) who did not respond to the initial request. Confirm the employers are still in business by checking the EIF Access [AEQY] and Employer Report/Adjustment Query [ERQY] files, see MS 05205.004 and MS 05205.011
Send request(s) to post office via SSA-L2001; and
Diary the case for an additional 15 work days.
If evidence is received from the follow-up requests, then follow instructions in Part B in this section.
If evidence is not received from follow-up, then:
Annotate ERMK screen in ICOR with the current date, “No response from either taxpayer, Case closed,” your first initial and last name and job title (e.g., 05/17/07, no response from either taxpayer, case closed, JDoe, BET).
RM 00710.001
RM 10245.080
RM 10220.050
RM 10220.350