Identification Number:
RM 03818 TN 2
Intended Audience:See Transmittal Sheet
Originating Office:ORDP OISP
Title:IRS Scrambles
Type:POMS Transmittals
Program:All Programs
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM
Part RM – Records Maintenance
Chapter 038 – Earnings Discrepancies
Subchapter 18 – IRS Scrambles
Transmittal No. 2, 04/15/2021

Audience

Originating Component

OISP

Effective Date

Upon Receipt

Background

This is a Quick Action Transmittal. These revisions do not change or introduce new policy or procedure

Summary of Changes

RM 03818.030 Completing Forms 3857

We are updating the reference from The Division of Earnings Records Operations (DERO) to the Division of Earnings and Business Services (DEBS) as this is now the current and correct division's title. .

RM 03818.030 Completing Forms 3857

The Division of Earnings and Business Services (DEBS) will complete the SSA portion of the IRS Form 3857 according to the following instructions:

  1. 1. 

    If the SSN can be identified as belonging to one of the taxpayers, then:

    • Check the Final Response box

    • Enter the SSN in the appropriate space for Taxpayer 1 or Taxpayer 2 in the “Correct or new Social Security Number assigned” field

    • Do not input any comments

    • Sign your name followed by your module number in the SSA clerk block. Enter the current date in the block provided

    • Forward completed Form 3857 to IRS in accordance with RM 03818.031.

  2. 2. 

    If it has been determined that the SSN does not belong to either individual, then:

    • Check the Final Response box

    • Enter the remark “SSN not assigned to either taxpayer” in the Comments field

    • Sign your name followed by your module number in the SSA clerk block. Enter the current date in the block provided.

    • Forward completed Form 3857 to IRS in accordance with RM 03818.031.

  3. 3. 

    If another SSN has been located or established for one of the individuals, then:

    • Check the Final Response box

    • Enter the correct SSNs in the appropriate space for Taxpayer 1 and Taxpayer 2 in the “Correct or new Social Security Number assigned” field

    • Furnish appropriate remarks (if necessary)

    • Sign your name followed by your module number in the SSA clerk block. Enter the current date in the block provided.

    • Forward completed Form 3857 to IRS in accordance with RM 03818.031.

  4. 4. 

    If an SSN is unknown for one individual or an individual fails to cooperate, then:

    • Check the Final Response box

    • Enter “SSN unknown” in the appropriate space

    • Annotate remarks with “case closed”

    • Sign your name followed by your module number in the SSA clerk block. Enter the current date in the block provided.

    • Forward completed Form 3857 to IRS in accordance with RM 03818.031.

  5. 5. 

    If you are unable to determine which individual the SSN is assigned to, then:

    • Check the Final Response box

    • Enter remark “Unable to determine whom the SSN belongs. Case closed”

    • Sign your name followed by your module number in the SSA clerk block. Enter the current date in the block provided.

    • Forward completed Form 3857 to IRS in accordance with RM 03818.031.

  6. 6. 

    If a determination can be made from the material on file, then:

    • Check the Final Response box

    • Check “same taxpayer” or “different taxpayer” block

    • Sign your name followed by your module number in the SSA clerk block. Enter the current date in the block provided.

    • Forward completed Form 3857 to IRS in accordance with RM 03818.031.


RM 03818 TN 2 - IRS Scrambles - 4/15/2021