TN 56 (11-19)

SI 02310.046 IRS Alert Development - General

A. Policy

1. Developmental Tolerances

The liquid resource tolerance in SI 01140.010 does not apply to IRS transactions unless the transaction was previously developed. See SI 02310.047.

NOTE: Always apply Access to Financial Institutions (AFI) procedures when a resource-related diary is present on a determination or limited issue. See SI 01140.206 for electronic bank verification procedures.

Otherwise, apply normal verification requirements. For example, if an IRS alert reflects an interest payment, develop the underlying bank account (except as noted in section SI 02310.045B) but verification of the interest income may not be required. See SI 00830.500.

2. Curtailing Development

  1. a. 

    An alert containing income indicators (e.g., unemployment compensation) may also reflect one or more resource indicators. Development of the resource indicator(s) is not required if the total amount of all resource indicators on the alert is less than the appropriate tolerance in SI 02310.045A.3.

  2. b. 

    Similarly, if one or more resource indicators do not belong to the recipient/deemor or represent an excluded resource, do not develop remaining resource indicators if the total amount of those indicators is less than the appropriate tolerance in SI 02310.045A.3.

  3. c. 

    Development of income transactions is not required if the total of all income transactions on the alert is less than the appropriate tolerance in SI 02310.045A.3.

  4. d. 

    In any of these situations, treat the alerts as informational. See SI 02310.045B.2.

3. Income or Resources Not Shown on Alert

Development of a particular case may uncover income or resources which are not shown on the alert. Develop these items in accordance with appropriate POMS sections. Use the date the new income/resource was discovered as the date of affirmative action in writing.

See SI 01140.010 (initial claims), regarding resource verification requirements.

4. Period of Review

The period for which evidence is required will depend on the specifics of the case.

  • See SI 02305.034 for cases involving redeterminations;

  • For limited issue cases, the period of review will cover one of the dates listed in SI 02305.034 or the last month for which the income or resource value was verified, whichever is most recent;

  • See SI 01110.300 for nonliquid resources.

B. Procedure — Controlled Alerts

1. Determine Appropriate Procedure

  • If the SSR and FO files indicate that alert data were not previously developed, follow the instructions in SI 02310.048.

  • If alert data were previously developed, follow the limited development instructions in SI 02310.047.

2. Clearance

  1. a. 

    Input any data necessary to reflect the results of the development on the SSR.

  2. b. 

    Refer to the following sections for coding instructions:

    • IRS Indicator ( MS) field - SM 01301.950;

    • CG Field - SM 01301.785;

    • Earned Income ( EN) Field - SM 01305.101;

    • Unearned Income ( UM) Field - SM 01305.200; and

    • Resource ( RE) Field - SM 01305.400.

  3. c. 

    If the 5B diary date is later than January 1, 1990, see SI 02310.005D.4. to determine if a manual Notice of Planned Action is required.

  4. d. 

    FO's may wish to input information such as bank name or account number in the CG or UM field to avoid redevelopment of future alerts.

C. Procedure — Informational Alerts

Compare the alert information to the SSR and the recipient's allegation on the redetermination form. Determine whether a material discrepancy exists which needs to be developed (unless otherwise directed by regional or local management). Documentation of the reason development is not undertaken is not required. No SSR diary is established for these alerts and no systems input is required to clear the alert.

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SI 02310.046 - IRS Alert Development - General - 09/03/2010
Batch run: 11/20/2019