Basic (02-95)

RM 01103.003 SSA's Role in Support of Tax Laws

A. Introduction

As an agency of the Federal Government, as well as a partner with IRS in administering laws affecting Social Security programs, SSA has the responsibility to assist in encouraging compliance with the nation's tax laws.

B. Process

SSA helps support the tax laws by:

  • Participating in the drafting or clearance of IRS legislative and regulatory tax proposals that could affect Social Security programs (CO staff).

  • Informing IRS of changes in employment or self-employment tax liability based upon SSA investigations in claims or pre-claims earnings discrepancy cases, through the SSA-7010/7000 adjustment form process (RO, FO, PC, CO staff).

  • Advising the appropriate IRS district office, even though an SSA investigation is not required, of any information received that indicates an employer is not withholding and depositing taxes as required by law (RO, FO, PC, CO staff).

  • Reviewing and commenting on proposed revisions of IRS tax forms and publications (CO staff).


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0101103003
RM 01103.003 - SSA's Role in Support of Tax Laws - 02/14/1995
Batch run: 08/01/2012
Rev:02/14/1995