If a law enforcement entity requests a confirmation of death or death information
            (i.e., date of death) to investigate or prosecute fraud or other criminal activity
            that:
         
         
            - 
               
                  • 
                     involves SSA’s programs and the source of death in SSA’s records is a State, we may
                        confirm the death and provide death information.
                      
 
 
- 
               
                  • 
                     does not involve SSA’s programs and the source of death in SSA’s records is a State,
                        we may not provide the confirmation of death or death information pursuant to Section 205(r)
                        of the Social Security Act.
                      
 
 
- 
               
                  • 
                     does or does not involve SSA’s programs and the source of death in SSA’s records is
                        not a State, we may provide the confirmation of death or death information.
                      
 
 
 
         If a law enforcement entity requests non-tax return information about a deceased individual
            and the source of death is a State, we may provide the requested information. The
            request must satisfy the requirements for valid law enforcement requests and the requirements
            for disclosure. See GN 03312 for more information about disclosures for law enforcement
            purposes. However, we may not confirm the individual’s death or provide death information
            unless the request involves fraud or criminal activity involving SSA’s programs.
         
         If a law enforcement entity requests non-tax return information about an individual
            who is noted as deceased in SSA’s records and the source of death is not a State, we may provide the law enforcement entity the requested information. We
            may also provide the law enforcement entity a confirmation of death and death information.
            For more information concerning disclosure about deceased individuals, see GN 03315.010.
         
         We may disclose tax return information to law enforcement entities when the purpose
            of the request meets the applicable requirements in Section 6103 of the Internal Revenue
            Code. If a law enforcement entity requests a deceased individual’s tax return information,
            consult your regional Privacy Act Coordinator.