If an IRS adjustment is involved, the individual asks the reason for the adjustment, or about the amount of SEI, and SSA did not initiate the adjustment, the individual has not previously contested the adjustment, and has not contacted IRS concerning the adjustment, take the following actions:
Prepare a letter to the individual to inform him/her that:
The adjustment report was received from IRS and we do not have any information as to the reason for the change of the original report.
His/her correspondence is being forwarded to IRS for reply.
If, after hearing from IRS, he/she is not satisfied with his/her explanation of the adjustment to his/her SEI, he/she should contact us again and give us complete details.
He/she should contact us again within 6 months from the date of our letter if he/she has not received an answer from IRS.
Prepare a memorandum to the IRS office from whom we received the adjustment report and include the following:
Copies of the original schedules and adjustment forms for the year in question.
Inform IRS that we are forwarding the material because we have no information as to the reason for the adjustment, and that we have notified the individual of the referral for a reply.
Prepare a copy of the individual's protest letter and any other pertinent correspondence such as letters to IRS, for our files.
Forward the individual's letter, copies of original schedules and adjustment forms with copies of any other pertinent correspondence, to IRS.