RM 03818.004:
Initial Processing of Form 3857
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)
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