SSA may disclose relevant tax return and non-tax return information to law enforcement
authorities to investigate or prosecute fraud or other criminal activities under statutes
within their jurisdiction involving Social Security programs upon receipt of a written
request which meets the Agency’s law enforcement disclosure criteria as discussed
in GN 03312.040. See GN 03320.015 for restrictions that may apply to the disclosure of tax return information.
Relevant information may be disclosed from any SSA system of records. SSA’s systems
of records may be reviewed at: http://www.socialsecurity.gov/foia/bluebook/bluebook.htm.
EXAMPLE: A law enforcement request seeks verification of an SSN for an individual who has
been arrested for fraudulently endorsing and cashing a stolen non-SSA check. The suspect
represented the SSN as belonging to him/her in cashing the check. The SSN may be verified
under these circumstances. If the SSN belongs to another individual, do not disclose
the name of the true number holder.