TN 11 (09-87)

RM 03846.027 Processing Control Copies of Letters Requesting the Filing of Tax Returns

  1. On January 2 of each year, or as soon thereafter as practicable, remove from the control file copies of letters dated more than 5 months prior to the current date informing the individual that we have deferred SEI credit until a return is filed.

  2. Determine through scouting the status of the earnings record, suspense files, etc., for each taxable year for which the filing of a return was requested and the date on which any such returns were filed with IRS.

    NOTE: The date of filing will be shown on the Self-Employment Film (SEF) in year, day and month sequence if the tax return was delinquent.

  3. Prepare Form SSA-7000 U5 to credit the SEI in any case where the SE report was processed as “TL” and the report was filed within 6 months from the date of notice.

  4. Initiate an earnings discrepancy case and forward the case to the field office per RM 03803.055 for investigation where there is doubt about the self-employment report having been filed within 6 months from the date of notice.

  5. Proceed as follows if the SE report has not been located for any year for which filing was requested:

    1. Attach the results of scouting to the back of the control copy of notice to the self-employed individual.

    2. File the control copy and related material in the control file until the next end-of-year check is due.

  6. Mark control copies of notices, which request the filing of returns, for destruction if:

    1. SE reports or amended reports for all years involved have been received and either accepted or disallowed, or

    2. During the second end-of-year check, the report was not located.

      NOTE: If the person has been instructed to file in order to substitute SEI for deleted “wages,” retain the control copy for further periodic checking for a period of 4 years, 3 months and 15 days after the year in which the “wages” were deleted.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0103846027
RM 03846.027 - Processing Control Copies of Letters Requesting the Filing of Tax Returns - 12/20/1989
Batch run: 01/27/2009
Rev:12/20/1989