TN 12 (06-10)
RM 03818.012 Determining the Disposition of IRS Scrambles Cases after Scouting
If no additional evidence or information is needed:
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AND
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THEN
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If it is a “same name” case (earnings may be scrambled)
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Send a development request to the FO servicing the taxpayer for assistance for an
earnings discrepancy – Face to face interview needed.
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If it is a “different name” case and earnings are scrambled, and all SSNs are not
known
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Send a development request to the FO as an earnings development – Face to face interview
needed.
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All SSNs are known and if the scrambled earnings cannot be resolved on the basis of
the manner of reporting
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Send a development request to the FO – Face to face interview needed.
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All SSNs are known and if the scrambled earnings can be resolved on the basis of the
manner of reporting
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Close the case in accordance with RM 03818.014.
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