The determining factor in making a referral to OIG for the incorrect or fraudulent
use of a SSN is whether the individual knowingly used a SSN that had not been assigned
to him or her in an attempt to engage in work activity which he or she was not legally
entitled to perform to obtain a right, benefit or privilege to which he or she was
not legally entitled, or to avoid a legally imposed obligation or liability.
The nine digit number used in employment could be made up, owned by another person,
or the claimant’s own Individual Taxpayer Identification Number (ITIN) (see RS 01404.250B.2. for definition of ITIN), which is issued by the Internal Revenue Service (IRS).
A worker, e.g., a migrant field worker, who used an employer-supplied SSN while in
their employ, may not have "knowingly" used the SSN with the implicit intent to commit
EXCLUSION: A SSN made up of all 000’s. Employers are instructed by IRS to use all zeros when
the employer is required to file a wage report and the employee has not yet received a SSN from SSA.