Program Operations Manual System (POMS)
TN 11 (09-87)
RM 03803.013 Complete Case - Definition
Consider the case to be “complete” if one of the following conditions exists:
The alleged employment or self-employment is definitely not covered under the Social Security Act, and:
The individual has not questioned the coverage of his/her employment or self-employment, or
The earnings reported can be considered to be in agreement with the amount alleged per the rules set out in “B” below.
A report for the alleged employer is being processed, and:
It cannot be determined if the correct earnings should post, and
The file does not include sufficient evidence to establish the alleged earnings, and
There is no indication that the NH was told previously that his/her record should be correct at a later date.
Consider the reported earnings to be in agreement with the allegation if one of the following conditions exists:
The earnings reported are in exact agreement with the allegation.
The earnings reported are not in exact agreement but the conditions cited in D. below exist.
Agreement does not exist if one or more of the following conditions are present:
A QC is involved (the individual must have less than 40 QC's for it to be an issue).
A report has not been filed by the employer for the period alleged or part of it.
Wages have not been reported for the employee by the employer.
The individual insists that his/her earnings record be investigated.
Evidence was submitted with the allegation.
When “exact” agreement does not exist, reported earnings are deemed to be in agreement if one or more of the following conditions apply:
The only earnings not reported are in the lag period.
The individual alleged earnings in excess of the maximum, maximum or over the maximum earnings have been posted, and the individual is seeking to add to the posting(s); or
NOTE 1: In wage cases, apply the maximum rule to each alleged employer separately.
NOTE 2: In SEI cases, consider that the maximum rule is met if both an amount of SEI and wages are credited for the year alleged and the combined total equals the maximum.
NO QC OR “NR PERIOD” IS INVOLVED
Evidence has been submitted and the difference between the reported earnings and the evidence is less than the amount required for a quarter of coverage for the period in question and there is no positive indication in file of an incorrect reporting practice by the employer.
APPROXIMATE ALLEGATION OF SEI
The individual has alleged an approximate amount of SEI and SEI is posted to the record for the year alleged.
COMBINING AG AND NON-AG WAGES
The total of an annual amount of agricultural wages, plus any quarterly amounts reported by the same employer in the same year, are in exact agreement with the allegation. This applies whether the wages were reported under the same or different EIN's.
TIME LIMITATION EXPIRED
The time limitation of 3 years, 3 months, and 15 days has elapsed for all of the years in which our records do not agree with the allegation even though the amount reported is not in agreement with the amount alleged. The following exceptions are applicable:
If a wage case is involved, for years prior to 1978, consider the case “incomplete” if correction may be possible under one of the exceptions to the statute of limitations (see RS 02201.020) and the case includes either sufficient evidence to establish a reasonable probability that the unreported wages have been paid, or the information that the employer has consented to furnish primary evidence of wages. For 1978 and later, consider the case “incomplete” if correction may be possible under one of the exceptions to the statute of limitations.
If SEI is involved, consider the case “incomplete” if no SEI is reported and the individual states he/she filed the report within the time limitation.
For all complete cases meeting the applicable requirements in A - D above, take the following actions:
Prepare a closeout letter per RM 03803.071.
Close the case on the electronic control system.
Dispose of all material per RM 03803.073.