Program Operations Manual System (POMS)
TN 11 (09-87)
RM 03849.003 Abandonments
Process the ED per applicable instructions in B-D if the person has prevented reconciliation of his/her earnings record by one of the following means:
He/she has refused to permit the FO to disclose his/her name to an employer where this was necessary.
He/she has refused to produce all the evidence which he/she had available, or which could have been obtained.
If discrepant periods are open to correction and no evidence was submitted:
Approve any acceptable determination on Form SSA-553 prepared by the FO.
NOTE: Do not prepare a determination if there is none with the case. The closeout letter will serve as the determination.
Write a closeout letter to the individual per RM 03803.071. Include all applicable paragraphs with regard to the amount of his/her earnings. Also inform him/her why we have determined he/she is not entitled to a revision of the earnings record.
If discrepant periods are open to correction and insufficient evidence was submitted to establish earnings:
Approve or prepare an acceptable determination on Form SSA-553, or annotate evidence to this effect.
Write a closeout letter to the individual per RM 03803.071. Inform him/ her the reason why we have determined that he/she is not entitled to a revision of his/her earnings record.
If all discrepant periods are barred:
In all cases of this type in which evidence has been submitted, approve or prepare a short determination on Form SSA-553 explaining the statute of limitations and the reason(s) why no adjustments can be made, or annotate any evidence to this effect.
Write a closeout letter to the individual per RM 03803.071, including an appropriate barred period paragraph.
If further field office development is not needed, close the case without further development if possible by approving, or preparing, the necessary determination on Form SSA-553.
If further development is required, return the case to the FO for additional investigation.
NOTE: Request the FO to contact IRS about SEI which cannot be located if OCRO records show SEI posted for other years, even though the taxpayer was uncooperative and abandoned his/her case.