POMS Reference

This change was made on Oct 31, 2017. See latest version.
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RM 03818.004: Initial Processing of Form 3857

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  • Effective Dates: 06/10/2010 - Present
  • Effective Dates: 10/31/2017 - Present
  • TN 12 (06-10)
  • RM 03818.004 Initial Processing of Form 3857
  • The Division of Earnings Record Operations (DERO) must acknowledge receipt of the IRS Form 3857 to the IRS within ninety (90) days.
  • The Division of Earnings and Business Services (DEBS) must acknowledge receipt of the IRS Form 3857 to the IRS within ninety (90) days.
  • A. DERO instructions
  • A. DEBS instructions
  • Follow the DERO Instructions below for screening and verifying Forms 3857.
  • Follow the DEBS Instructions below for screening and verifying Forms 3857.
  • * Make a photocopy of Form 3857.
  • * Check the acknowledgement box on the photocopy (Do not annotate any comments).
  • * Complete the field for SSA Clerk and Date.
  • * Send the photocopy to the IRS Campus address.
  • * Forward the original Form 3857 to DERO modules for controlling and processing.
  • * Forward the original Form 3857 to DEBS modules for controlling and processing.
  • B. The Benefit Earnings Technician (BET) instructions
  • Follow the BET Instructions below for screening and verifying Forms 3857.
  • * Screen and verify all related materials per instructions in RM 00710.001.
  • * If the SSN is valid and all related material is received, then:
  • * Obtain a Numident (if applicable); and
  • * Establish the case in the Item Correction System (ICOR). Use the six-position identifier (alpha and numeric) to distinguish IRS Scramble Wages (Form 3857) cases from other pre-claims cases established in ICOR. See RM 03818.004C in this section for controlling Form 3857 in EM 2.8.
  • * If the SSN is invalid or all related material was not received, then complete the appropriate tasks below.
  • * SSN is invalid:
  • * Complete the Form 3857;
  • * Check the “Final Response” box;
  • * Annotate “SSN was not issued – SSN invalid” in comments field; and
  • * Complete the cover letter SSA-L54 and mail it along with Form 3857 to the IRS Campus address. See RM 00710.001D to view the letter.
  • * All related material was not received:
  • * Complete the Form 3857;
  • * Check the “Final Response” box;
  • * Annotate “No 239C received” in comments field;
  • * Complete the cover letter SSA-L54, and mail it along with Form 3857 to the IRS Campus address. See RM 00710.001D to view the letter;
  • * Annotate Remarks screen in ICOR “Form 3857 returned to the IRS No 239C received.” Include your first initial, last name and job type. (e.g., 05/17/07 Form 3857 returned to the IRS. No 239C received, JDoe, BET); and
  • * Closeout the case on ICOR.
  • C. Control IRS Form 3857 in Item Correction (ICOR) System (EM 2.8)
  • To establish, diary, follow-up or closeout IRS Scrambled SSN (Form 3857) in ICOR, follow the instructions below:
  • 1. Establish
  • * Key “IRS” in first three positions
  • * Key “0” (numeric) in the fourth position
  • * Key your two-digit desk number in the fifth and sixth positions (e.g., IRS025)
  • 2. Diary or develop
  • * Key “IRS” in first three positions
  • * Key “D” in the fourth position
  • * Key your two-digit desk number in the fifth and sixth positions (e.g., IRSD25)
  • 3. Follow-up
  • * Key “IRS” in first three positions
  • * Key “F” in the fourth position
  • * Key your two-digit desk number in the fifth and sixth positions (e.g., IRSF25)
  • 4. Closeout or complete the case
  • * Key “IRS” in first three positions
  • * Key “C” in the fourth position
  • * Key your two-digit desk number in the fifth and sixth positions(e.g., IRSC25)