TN 13 (08-10)

RS 01804.375 Conflicting IRS Ruling

A. Introduction

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.

B. Procedure

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.

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RS 01804.375 - Conflicting IRS Ruling - 08/19/2010
Batch run: 08/19/2010