TN 11 (08-91)

GN 02250.062 Short Taxable Year Ending in Death — Waiver

POLICY

Effective November 11, 1988, the short taxable year for the year of death was eliminated. Prior to that time, overpayments which occurred solely because of the computation under the short taxable year were automatically considered for waiver. If without fault was found, recovery was deemed to be against equity and good conscience.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0202250062
GN 02250.062 - Short Taxable Year Ending in Death -- Waiver - 05/09/1996
Batch run: 01/27/2009
Rev:05/09/1996