TN 14 (06-22)

RM 03809.038 Scouting for Missing Reports

1. A. 

   Copy of the missing report is included with the case—Check the REL/RCL under the EIN for the period involved. (If previous scouting is included with the case, only check the REL's/RCL's available since the last scouting was performed). If the:

   1. 1. 

      Missing report is located, annotate remarks in ICOR the appropriate scouting form “Report located on REL/RCL” and mark the case complete.

   2. 2. 

      Missing report is not located, obtain earnings records for three employees (from different pages if possible) listed on the copy of the report (all employees if less than three are listed) as:

      1. a. 

         For periods 1978 or later, request an MEF printout for each SSN.

      2. b. 

         For periods prior to 1978, check the 1086 file for each SSN, and take the following actions:

         1. 1. 

            Annotate all wage reports for the missing period in remarks on the development worksheet.

         2. 2. 

            Identify all EINs transcribed per RM 03809.009.

         3. 3. 

            Evaluate all earnings records obtained.

         4. 4. 

            Annotate remarks on the development worksheet with all information obtained.

         5. 5. 

            Mark the case complete

2. B. 

   Copy of the missing report is not included with the case - Take the following actions:

   1. 1. 

      Check the “4906 file” (flag card file) in EPB to determine if any action has been initiated to obtain a copy of the report. If:

      1. a. 

         So, and receipt of the report is pending, annotate remarks on the development worksheet “Action initiated to obtain copy of report” and mark the case complete.

      2. b. 

         Not or receipt of the report is unlikely, apply the instructions in 2. below.

   2. 2. 

      Check the REL/RCL under the EIN for the period involved. (If previous scouting is included with the case, only check the REL's/RCL's available since the last scouting was performed.) If the:

      1. a. 

         Missing report is located, annotate remarks on the development worksheet “Report located on REL/RCL” and mark the case complete.

      2. b. 

         Missing report is not located, check the REL/RCL for reports filed in the periods immediately before and after that of the missing report. If:

         1. 1. 

            A report is not filed for either prior or subsequent periods, annotate remarks on the development worksheet “NR” for both periods and mark the case complete.

         2. 2. 

            A report is filed in both periods, apply the instructions in B.3. of this section.

         3. 3. 

            A report is filed in only the prior or subsequent period, scout the report (per RM 03809.007) for the SSN's of up to three employees from the report applying the instructions in B.3.a.-b. below.

   3. 3. 

      Scout the report (per RM 03809.007) for the SSN's of three employees reported on both reports. If:

      1. a. 

         More than three employees are reported, select the SSN's of three employees most likely to have been reported during the missing period (i.e., employees with high earnings) and apply the instructions in A.2.a.-b. above.

      2. b. 

         One to three employees are reported, apply the instructions in A.2.a.-b. above.

      3. c. 

         Neither report contains the same employee, annotate “Remarks” on the development worksheet “Prior and subsequent reports—do not list the same employees”. However, ensure that scouting of one to three employees' SSN's from each report has been provided as in a. or b. above.

         NOTE: Checking earnings records for several employees are done to determine if the report was received under the correct EIN but not processed, or, if the report was processed under another EIN.

3. C. 

   Wage reports located for the same employer and period under a different EIN—Cross-refer the wage reports on the REL/RCL.

   NOTE: Single-page Form 941 Schedule A reports processed in the 5/9 and 5/2 accounting quarters (AQ) (third and fourth AQ of 1975, respectively) may contain an incorrect unit sequence number in the page 1 sequence field. The incorrect sequence numbers all end in a zero. The master blocks involved are 3300-3799, 6000-7799, and 8300-8799. The 6/3 accounting quarter (the first AQ of 1976) on should be correct. If the document cannot be located on the master block microfilm using the number in the sequence field, the first three positions of the sequence should be used.