Program Operations Manual System (POMS)
RM 04306.001 General Information(DEO-STB)
Prior to January 1, 1962, there was no authorized procedure by which a State could
request a review of a determination which affected its contribution liability. As
a result of the 1960 amendments which added Sections 218(s) and (t) of the act, the
States were provided such review procedures. Section 218(s) of the act provides that
a State may request that the Secretary review the determinations which affect its
contribution liability. The Secretary has delegated the review function to the Commissioner
of Social Security. In addition, if the State is not satisfied with the Commissioner's
decision, Section 218(t) provides that the State may file a civil action for a court
review of the issue.
As provided under Section 218(s) of the act, the Commissioner shall review an assessment,
denial of a credit or refund, or allowance of a credit or refund if a written request
for review is filed with him by an authorized official of the State within 90 days
of such assessment, denial, or allowance.
As provided under Section 218(t) of the act, if the State is not satisfied with the
Commissioner's decision, the State may file, within 2 years after the mailing of such
decision, a civil action in a Federal district court for redetermination of the correctness
or the original action.
The Office of Central Operations has a vital part in administering Section 218(s)
and (t) provisions. Our records must be promptly and accurately reviewed whenever
a request for review is received. Since some of these Section 218(s) cases will result
in court actions, it is imperative that all material and data be carefully examined
and reviewed to ensure that complete and accurate information is considered by the
Commissioner and by the court.