TN 3 (02-07)

RS 01405.115 Coordination With IRS

A. Introduction

Request For Tax Return Information

  • IRS can furnish SSA any tax return or related information which SSA needs to administer the provisions of the Act.

  • SSA FOs are authorized to receive tax information parallel to District Directors of Internal Revenue (DDIRs) and IRS Service Centers.

  • All DDIRs and IRS Service Centers are designated to furnish tax information to authorized SSA offices.

NOTE: IRS normally keeps such information for 6 years.

B. Procedure

Take the following action if IRS questions or disagrees with SSA’s earnings determination.

1. IRS Questions SSA’s Earnings Determination

If IRS returns a determination for a correction of earnings requesting additional information or questioning the basis or evidence obtained for the basis, provide IRS with the appropriate information and return to the originating IRS office.

Submit to the Office of Earnings, Enumeration and Medicare Policy, OISP, (see address in RS 01404.215B.2.) only those cases where it appears the IRS has interpreted a provision of law which is clearly inconsistent with SSA's interpretation as reflected in SSA regulations, rulings or manual instructions.

If OISP decides that further coordination is not appropriate, it will return the form with a notation to that effect.

Do not submit disagreements as to how the law should apply to a particular set of facts; as to whether an individual is an employee under the common - law rules, including cases where an employer alleges an employee was an independent contractor; or as to the amount of wages paid in a particular period.

2. Reopening

Cases not submitted to OISP may be reopened if:

  • the information or evidence obtained by IRS raises a distinct possibility that the SSA determination may be wrong; and

  • the E/R involved may be revised under the statute of limitations; and

  • the determination may be reopened under the rules of administrative finality (see RS 02201.034).

To Link to this section - Use this URL:
RS 01405.115 - Coordination With IRS - 11/20/2014
Batch run: 11/20/2014