TN 9 (02-98)
A self-employed person makes his own return for Social Security purposes. SSA is obligated
on occasion to examine SE returns. The following sections set out general rules regarding
the computation of NESE.
Contact the local District Director of Internal Revenue Service (DDIR) for guidance
and assistance if any doubt exists as to the correctness of a return. Refer questions
received concerning tax matters to the Internal Revenue Service (IRS).