See SI 02310.047 regarding limited development of tax data.
When requiring limited development for a diary generated from a computer matching
operation, and all documentation can be recorded in the MSSICS path, there is no need
to document the disposition of the development on paper.
The MSSICS instructions for documentation can be found in Chapter 145 of the Modernized
Systems Operations Manual (MSOM). The MSOM sections that pertain to the various computer
matching diaries are:
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Development Documentation (DDOC), MSOM MSSICS 022.012 (for the K6, K7, J3, J5, I8
and 3D);
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•
IRS Interface Development (DIRS), MSOM MSSICS 022.013 (for the 5B);
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•
Pension Interface Development (DPEN), MSOM MSSICS 022.014 (for the 5H);
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Savings Bond Interface Development (DSAB), MSOM MSSICS 022.015 (for the SB);
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State Wage Match Development (DSWM), MSOM MSSICS 022.016 (for the S2);
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State Wage Match Development (DORW), MSOM MSSICS 022.028 (for the S7).
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Unemployment Interface Development (DUEM), MSOM MSSICS 022.017 (for the U5);
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•
TXIX Facility Interface Development (DXIX), MSOM MSSICS 022.018 (for the D8).
If requiring limited development for diaries not contained in MSSICS, follow these
procedures:
If the decision that the data were previously developed was based on . . .
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Then document the file . . .
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FO file(s)
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by consolidating the current and prior file.
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FO record(s)
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with a copy of the record or an SSA-5002 (RC) which states that the FO record shows
prior development.
NOTE: If the FO record is an annotated tax data alert, do not place a copy of the alert
in file.
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SSR coding
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with an RC stating the rationale for the decision or an annotated SSID.
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