TN 1 (08-94)

RS 01405.120 IRS Rulings

A. INTRODUCTION

1. General

Only the national office of the IRS may issue a ruling.

2. Definition

A "ruling" is a written statement issued to a taxpayer that interprets and applies the tax laws to the taxpayer's specific set of facts.

B. POLICY

1. General

SSA will make determinations consistent with IRS rulings, except in cases where there are disagreements between the SSA determination and the IRS rulings.

2. Disagreements

Follow guidelines in RS 01405.115B.

C. PROCEDURE

1. Coverage Issues or Employer/Employee Relationship Questions

  1. Prepare a determination based upon the facts that were developed.

  2. Do not attempt to obtain a copy of the alleged IRS ruling or determination.

  3. If Form SSA-7010-U5 is prepared, complete item 15 as indicated in RS 01405.010B.

2. Wage Questions

  1. Prepare a determination based upon the facts that were developed.

  2. Do not attempt to obtain a copy of the alleged IRS ruling or determination unless:

    • the alleged finding is contrary to the SSA determination; or

    • another section of POMS specifically requires that it be requested.

  3. Obtain IRS ruling If:

    • directed to the employer specifically, request the employer to furnish a copy.

    • the employer cannot furnish a copy, complete item 15 on Form SSA-7010-U5 as indicated in RS 01405.010B.1.

    • not directed to the employer specifically, request it from the DDIR, after obtaining identifying information from employer (e.g. IRS issuing office, date, etc.) unless prior experience indicates that a copy will not be readily available.

      NOTE: If a ruling is not requested, show the reason in item 15 and complete as indicated in RS 01405.010.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301405120
RS 01405.120 - IRS Rulings - 08/25/1994
Batch run: 01/27/2009
Rev:08/25/1994