TN 10 (10-94)
RM 03870.094 Exemption From Prosecution for Aliens Legalized Under the Immigration Reform and Control Act (IRCA) of 1986
Section 208 of the Social Security Act, as amended by P.L. 101-508
P.L. 101-5-8 (Omnibus Budget Reconciliation Act (OBRA) of 1990) provides that furnishing false information regarding earnings or misusing a Social Security card are not subject to prosecution under the Social Security Act if:
The individual received permanent or temporary legal residence in the U.S. under IRCA, and
the SSN was misused only to report earnings, establish a bank account or get a job, and
the SSN misuse occurred prior to 01/04/91.
Take the following actions if an individual legalized under IRCA requests correction of his/her ER, (regardless of the prosecution issue):
1. Verify SSN
Request a Numident of the alleged SSN(s).
Determine if the SSN belongs to the alien. If not, process an SS-5 for an original SSN.
2. Review ER
Obtain SEQY, DEQY, FCER, OFBE or copy of PEBES, as appropriate and review with the NH.
3. Correct ER
If the ER is incorrect. Determine whether the earnings are in Suspense, whether a scrambled situation exists or if the employer failed to report the individual's earnings.
Develop evidence, as necessary to resolve the issue.
Correct the ER, either in IC or by preparing the applicable correction form, as appropriate.
SSN misuse and fraud violations and to determine whether to refer the case to the Office of Inspector General (OIG), GN 04101.000ff.