Occasionally, a taxpayer may file an SE return based on a formal ruling by IRS and the FO determines that an adjustment in the SEI is necessary.

In such cases:

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  Prepare a determination on an SSA-553 and forward the case to OISP, OEPIP for coordination with the national IRS office.

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  If the amount of SEI reported based on the original formal ruling is found to be incorrect, prepare an ICOR.

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  Advise the self-employed individual of the adjustment in their SEI.