TN 12 (06-10)

RM 03818.006 Handling Forms 3857 Prior to Scouting

Use the Master File Queries (i.e., NUMI, ALPHA, DEQY, ERQY, and MBR) as the scouting resources to determine which taxpayer is the owner of the SSN.

  1. If only one taxpayer’s name is valid for the SSN on the Form3857, refer to RM 00710.003 for the proper remark for IRS.

  2. If no scramble exist or the SSN belongs to neither taxpayer, refer to RM 00710.002 for the proper remark for IRS then:

    • Annotate Remarks screen in ICOR “NAN – No Scramble Exists.” Include your first initial, last name and job type (e.g., 05/17/07, NAN – No Scramble Exists, JDoe, BET).

    • Destroy all file material

  3. If a possible scramble exists, and:

    • If the Numident printout shows an incorrectly processed name change (entry two), then request itemization for two years prior to the date on the Numident

    • If the Numident printout does not include an incorrectly processed name change, then request itemization for five years prior to the tax year shown on Form 3857

    • If additional SSNs have been located, then request itemization for each SSN. This includes multiple SSNs.

    • Refer to RM 03816.008 for resolution of Scramble Wages.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0103818006
RM 03818.006 - Handling Forms 3857 Prior to Scouting - 06/10/2010
Batch run: 06/10/2010
Rev:06/10/2010