TN 12 (06-10)

RM 03818.007 IRS Form 3857: Direct Contact for Additional Evidence

Follow the steps below to initiate direct contact with taxpayers and employers if additional evidence or information is needed.

A. Initiate direct contact for claim or disclaim

To initiate direct contact via e-mail:

  1. Analyze master file queries (i.e., NUMI, ALPHA, DEQY, ERQY and MBR).

  2. Check ICOR, the earnings suspense file and historical files.

  3. Complete Form SSA-795 (Statement of Claimant or Other Person) and appropriate direct contact notice, see RM 03818.007F.1 in this section.

  4. Mail to both taxpayers.

  5. Prepare and mail appropriate direct contact notice to employer(s), see RM 03818.007F.4 in this section.

  6. Complete Form SSA-L2001 (Address Information Request) and mail to the post office, see RM 03818.007F.4 in this section.

  7. Diary the case for 30 work days.

  8. Annotate ERMK screen in ICOR with the current date, “Direct Contact, SSA-795, notices sent to taxpayers, employers and post office”, 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).

  9. Place the case in the development holding file.

B. Evidence received from either taxpayer

If evidence is received from either taxpayer, then:

  1. Make any necessary adjustments to the earnings records and remove any incorrect cross-references.

  2. Complete Form 3857 per instructions in RM 03818.030.

C. No evidence received from either taxpayer

If no evidence is received from either taxpayer, then:

  1. Send follow-up direct contact notice, see RM 03818.007F.2 in this section and Form SSA-795 to both taxpayers.

  2. Send request to employer(s), see RM 03818.007F.5 in this section.

  3. Send request to post office via SSA-L2001.

  4. Diary case for an additional 15 work days.

D. Evidence received from follow-up

If evidence is received from follow-up, then follow instructions in RM 03818.007B in this section.

E. Evidence not received from follow-up

If evidence is not received from follow-up, then:

  1. Complete Form 3857 instructions in RM 03818.030.

  2. 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).

F. Exhibits of notices

  1. Initial Direct Contact Notice

    <http://ocowss.ba.ssa.gov/OEOsp/dero/Traditional Modules/Scrambled Wage Notices/No Direct Contact Made Claiming Disclaiming Letter.doc >

  2. Follow-up Direct Contact Notice

    <http://ocowss.ba.ssa.gov/OEOsp/dero/Traditional Modules/Scrambled Wage Notices/First Follow Up for Claiming Disclaiming.doc >

  3. Close-out Direct Contact Notice

    <http://ocowss.ba.ssa.gov/OEOsp/dero/Traditional Modules/Scrambled Wage Notices/IRSW (Final Close out).doc >

  4. Initial Employer Direct Contact Notice

    <http://ocowss.ba.ssa.gov/OEOsp/dero/Traditional Modules/Scrambled Wage Notices/Original Letter to Employer.doc >

  5. Follow-up Employer Direct Contact Notice

    <http://ocowss.ba.ssa.gov/OEOsp/dero/Traditional Modules/Scrambled Wage Notices/Follow Up Letter to Employer.doc >

  6. SSA-L2001

    <http://ocowss.ba.ssa.gov/OEOsp/dero/Traditional Modules/Scrambled Wage Notices/Form SSA-L2001.doc >

  7. SSA-795

    <http://ocowss.ba.ssa.gov/OEOsp/dero/Traditional Modules/Scrambled Wage Notices/SSA-795 Claiming Disclaiming Statement.doc >


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0103818007