The IRS/SSA Reconciliation Process compares employer earnings report data processed
by SSA to employer tax report data processed by IRS. If wage data processed by SSA
is less than the amount reported to IRS, we assume that the processed earnings are
incorrect. We send a reconciliation notice and questionnaire, asking the employer
to explain and resolve the differences. If we do not receive a response after 45 days,
we send the employer a second notice. If the employer still does not respond, we refer
the case to IRS for investigation.