Identification Number:
RM 03818 TN 1
Intended Audience:See Transmittal Sheet
Originating Office:ORDP OISP
Title:IRS Scrambles
Type:POMS Transmittals
Program:Records Maintenance (Earnings & Enumeration)
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM
Part RM – Records Maintenance
Chapter 038 – Earnings Discrepancies
Subchapter 18 – IRS Scrambles
Transmittal No. 1, 05/20/2020

Audience

Originating Component

OISP

Effective Date

Upon Receipt

Background

This transmittal updates the section headings, adds clarifying policies for earnings records adjustments and facilitating issuance of a new SSN, if needed,and adds new supporting references.

Summary of Changes

RM 03818.007 IRS Form 3857: Direct Contact for Additional Evidence

We updated the heading, updated the subheadings and added clarifying policies for updating earnings records. We removed the hyperlinks in Section F and added supporting references.

Subsection A - We rewrote this section to:

  • Spell out acronyms;

  • Added a hyperlink to the SSA-795 form;

  • Remove redundant references; and

  • Clarified when to use Form SSA-L2001.

Subsection B - We rewrote this subsection to:

  • Relabel the subsection to accurately describe instructions involve all taxpayers involved in the discrepancy;

  • Added policy to state that adjustments to earnings records must be based on supporting statements from the taxpayer(s) and/or employers; and

  • Added policy to facilitate having a new SSN or replacement SSN card issued, if needed.

Subsection C - We rewrote this subsection to:

  • Relabel the subsection to include "employers" when no evidence has been received.; and

  • Added policy to verify employers are still in business before sending follow-up requests.

Subsection F - We rewrote this subsection to:

  • Remove hyperlinks to notices; and

  • Added supporting references.

RM 03818.007 IRS Form 3857 Processing: Direct Contact for Additional Evidence

Follow the steps below to initiate direct contact with taxpayers and employers if additional evidence or information is needed to resolve taxpayer (TP) identities. Form 3857 provides SSA with a formal request from the IRS to assist with locating and identifying the Social Security number (SSN) of each taxpayer. Form 3857 also acts as an alert of a possible scrambled earnings problem.

A. Initiate direct contact for SSN and employment statements from taxpayers and employers

To initiate direct contact via postal mail:

  1. 1. 

    Obtain and analyze master file queries (i.e., numident, alphadent file, DEQY, ERQY and MBR).

  2. 2. 

    Check Item Correction (ICOR), the earnings suspense file and any historical files.

  3. 3. 

    Complete Form SSA-795 (Statement of Claimant or Other Person) and appropriate direct contact notice.

  4. 4. 

    Mail to both taxpayers shown on the From 3857.

  5. 5. 

    Prepare and mail appropriate direct contact notice to employer(s) to obtain taxpayer identifying information and work history.

  6. 6. 

    Complete Form SSA-L2001 (Address Information Request ) and mail to the post office, if current postal mail addresses are needed.

  7. 7. 

    Diary the case for 30 work days.

  8. 8. 

    Annotate ERMK screen in ICOR with the current date, “Direct Contact, SSA-795, notices sent to taxpayers, employers and post office (the actions you took)”, your first initial and last name and job title (e.g., 05/17/07, Direct Contact, SSA-795, notices sent to taxpayers, employer(s) and post office, JDoe, BET).

  9. 9. 

    Place the case in the development holding file.

B. Evidence received from one or both taxpayers

If evidence is received from either or both taxpayers, then:

  1. 1. 

    Make all necessary adjustments to the earnings records supported by the taxpayer claiming and disclaiming statements, and information provided by the employers, and remove any incorrect Numident cross-references.

  2. 2. 

    Facilitate having a new or replacement Social Security number card issued to the taxpayer who has been using the wrong SSN (if one has not yet been issued).

  3. 3. 

    Complete Form 3857 per instructions in RM 03818.030.

C. No evidence received from either taxpayer

If no response or evidence is received from either taxpayer after the 30 day diary timeframe, then:

  1. 1. 

    Send follow-up direct contact notice and Form SSA-795 to both taxpayers;

  2. 2. 

    Send a follow-up request to any employer(s) who did not respond to the initial request. Confirm the employers are still in business by checking the EIF Access [AEQY] and Employer Report/Adjustment Query [ERQY] files, see MS 05205.004 and MS 05205.011

  3. 3. 

    Send request(s) to post office via SSA-L2001; and

  4. 4. 

    Diary the case for an additional 15 work days.

D. Evidence received from follow-up requests to taxpayer(s) and employer(s)

If evidence is received from the follow-up requests, then follow instructions in Part B in this section.

E. Evidence not received from follow-up requests

If evidence is not received from follow-up, then:

  1. 1. 

    Complete Form 3857 per instructions in RM 03818.030.

  2. 2. 

    Annotate ERMK screen in ICOR with the current date, “No response from either taxpayer, Case closed,” your first initial and last name and job title (e.g., 05/17/07, no response from either taxpayer, case closed, JDoe, BET).


RM 03818 TN 1 - IRS Scrambles - 5/20/2020