TN 12 (06-10)

RM 03818.012 Determining the Disposition of IRS Scrambles Cases after Scouting

If no additional evidence or information is needed:

AND

THEN

If it is a “same name” case (earnings may be scrambled)

Send a development request to the FO servicing the taxpayer for assistance for an earnings discrepancy – Face to face interview needed.

If it is a “different name” case and earnings are scrambled, and all SSNs are not known

Send a development request to the FO as an earnings development – Face to face interview needed.

All SSNs are known and if the scrambled earnings cannot be resolved on the basis of the manner of reporting

Send a development request to the FO – Face to face interview needed.

All SSNs are known and if the scrambled earnings can be resolved on the basis of the manner of reporting

Close the case in accordance with RM 03818.014.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0103818012
RM 03818.012 - Determining the Disposition of IRS Scrambles Cases after Scouting - 06/10/2010
Batch run: 06/10/2010
Rev:06/10/2010