In the case of a self-employed individual who is delinquent in filing his tax return:
Encourage the individual to file a tax return;
If evidence of filing a tax return is subsequently received
Credit the SEI for entitlement and computation purposes;
Do not prepare an ICOR just because the return was delinquent since a tax return was
Prepare an ICOR only if an examination of the tax return reveals incorrect reporting.
See MSOM EM 010.001 for a discussion of ICOR processing.
If the individual is deliquent and does not file a tax return and submits evidence
to the field office, do not credit the SEI for entitlement or computation purposes.
Prepare an ICOR showing the correct amount of SEI if it can be determined from the
information and evidence furnished by the individual. If the SEI cannot be determined,
provide a thorough explanation on the ICOR worksheet and or rationale screen; notify