If the adjudicator believes there is reason to question the reported SEI, proceed
Obtain and review at least one Schedule C or F (Form 1065 in partnership cases) and
Correct the Master Earnings File (MEF) if appropriate.
Question earlier years open to correction and correct the MEF for such years if development
A finding that the return was not bona fide; or
A determination that the correct NE was less than $400; or
A change of more than 10 percent in the reported NE.
If the claimant does not have the required evidence in his or her possession, contact
the IRS, see RS 01804.400 for instructions on how to contact the IRS.