TN 11 (09-87)

RM 03846.013 Resolving TL (Time Limitation) Postings

1. A. 

   Apply the following instructions if the case contains a copy of a letter informing the person he/she has 6 months from the date of the letter in which to file an original or amended SE report:

   1. 1. 

      Remove the control copy from file and associate it with the case.

   2. 2. 

      Compare the IRS receipt date on the photocopy of the SE reporting data to the date of the letter to determine if the SE reporting data were filed within 6 months from the date of the letter.

   3. 3. 

      Close the case if the SE reporting data were filed within 6 months from the date of the letter and no question has been raised as to coverage or amount of SEI.

   4. 4. 

      Close the case if it is clear that the SE reporting data were not filed within 6 months from the date of the letter. Inform the person that his/her earnings record cannot be credited with the SEI because the SE reporting data were not filed within the prescribed 6 months.

      Caution: 

      If the allegation is being construed as a request for reconsideration or hearing, or if there is any indication that the taxpayer did not receive SSA's letter in time to comply with the 6-month extension period, do not apply the above instructions. Under either of these circumstances, transfer the case to a reconsideration specialist.

   5. 5. 

      If there is any doubt as to whether the SE reporting data were filed within the 6-month period, forward the case to the FO for investigation.

   6. 6. 

      Forward the case to the FO for investigation if the taxpayer has raised a question as to coverage or has alleged an amount of SEI which differs from that on the SE reporting data which were timely filed.

2. B. 

   Prepare Form SSA-7000 U5 to credit the SEI if you determine that it may be credited without investigation. See RM 03846.030 for instructions when preparing a Form SSA-7000 U5.