TN 13 (08-10)
RS 01804.375 Conflicting IRS Ruling
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:
Prepare a determination on an SSA-553 and forward the case to OISP, OEPIP for coordination with the national IRS office.
If the amount of SEI reported based on the original formal ruling is found to be incorrect, prepare an ICOR.
Advise the self-employed individual of the adjustment in their SEI.