Program Operations Manual System (POMS)
TN 11 (09-87)
RM 03846.017 Determining Status Where a Person Alleges Erroneously Reported Earnings from Employment
as SEI
-
A.
Review any previous investigation and resulting decision to ascertain whether further
development is required.
-
B.
Close the case if the question of employer-employee relationship was fully developed
in a prior investigation, and:
-
1.
Evidence in file shows the correct amount of SEI or wages, and
-
2.
There is sufficient information in file to permit proper notification to the IRS of
unreported or erroneously reported wages.
-
C.
Forward the case to the fieldoffice per RM 03803.055 for investigation if:
-
1.
There is no record of a previous investigation or
-
2.
The facts show that further development of a prior investigation is required.
-
D.
Complete Form SSA-7010 U5 in each instance where the following conditions exist:
-
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.
It is determined that the person was not an employee and an amount was reported as
“wages.”
-
E.
Complete Form SSA-7000 U5 to remove incorrectly reported SEI per RM 03846.030.
-
F.
Distribute completed Forms SSA-7010 U5 and SSA-7000 U5 as follows:
-
1.
Forward Forms SSA-7010 U5 without related Forms SSA-7000 U5 to DEEA for processing
per RM 02208.
-
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.
To Link to this section - Use this URL: http://policy.ssa.gov/poms.nsf/lnx/0103846017
| RM 03846.017 - Determining Status Where a Person Alleges Erroneously Reported Earnings from Employment as SEI - 12/20/1989
Batch run: 10/15/2018
Rev:12/20/1989 |